Read the following data of a company and answer the question.
 
Public deposits-  ₹4,00,000
O/S Expenses-   ₹10,000
Calls in advance-   ₹25,000
Provision for employee benefits-   ₹20,000  (maturing within operating cycle of the company)
Provision for taxation-    ₹1,50,000

What is the amount of Non-current liabilities?

₹4,00,000

The correct answer is option 3- ₹4,00,000.

Public deposits come under long-term borrowings whose major head is non-current liabilities. So, non current liabilities are of ₹4,00,000.