Arrange the following in sequence under the major heading "Non current Assets" on the Assets side of Companies Balance Sheet.
A. Property, plants and equipments and Intangible Assets
B. Deferred Tax Assets (Net)
C. Long term loans and advances
D. Other Non-current Assets
E. Non-Current Investments
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → A, E, B, C, D
Schedule III fixes the order of the sub-heads under Non-current Assets.
A. Property, plants and equipments and Intangible Assets — (a) Fixed assets, tangible and intangible.
E. Non-Current Investments — (b).
B. Deferred Tax Assets (Net) — (c).
C. Long term loans and advances — (d).
D. Other Non-current Assets — (e), the last sub-head.
NCERT (2026-27 edition):
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