Under which Subheading 'Unclaimed dividend' will appear in Balance Sheet of a Company as per schedule III of Companies Act 2013.

Other Current Liabilities

The correct answer is Option (4) - Other Current Liabilities.

'Unclaimed dividend' will appear under the subhead 'Other Current Liabilities' in Balance Sheet of a Company as per schedule III of Companies Act 2013.

Current Liabilities

• (a) Short-term borrowings
• (b) Trade payables
• (c) Other current liabilities
• (d) Short-term provisions

Other Current Liabilities: Such as

• (i) Interest accrued but not due on borrowings;
• (ii) Interest accrued and due on borrowings;
• (iii) Income received in advance;
• (iv) Unpaid dividends; Unclaimed Dividends; 
• (v) Outstanding expenses;
• (vi) Calls in advance and interest thereon.