Identify the sub-head under which Debenture Redemption Reserve is shown in Balance Sheet of a Company as per Companies Act 2013.
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → Reserves and Surplus
Schedule III lists Debenture Redemption Reserve among the items of Reserves and Surplus, under Shareholders’ Funds.
NCERT (2026-27 edition):
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