Non current Assets includes - A. Capital work-in-ProgressB. Deferred…

The correct answer is Option (3) → A, B and D only

Schedule III lists non-current assets as fixed assets (tangible, intangible, capital work-in-progress, intangible assets under development), non-current investments, deferred tax assets (net), long-term loans and advances and other non-current assets. Inventories are a current asset.

(A) Capital work-in-Progress — True. It is shown under fixed assets.

(B) Deferred tax Assets (net) — True. Deferred tax assets are always non-current.

(C) Loose tools — False. Loose tools are shown under inventories, a current asset.

(D) Railway slidings — True. Railway sidings are a long-lived tangible asset (property, plant and equipment).

(E) Inventory — False. Inventories are a current asset.