Under which major head and sub head does Provident Fund come under in balance sheet as per the Schedule VI - Accountancy - Financial Statements of a Company

Question

Under which major head and sub head does Provident Fund come under
in balance sheet as per the Schedule VI of Companies Act 1956?

Monika Sharma · Accepted Answer

Dear Student,
As per Schedule VI of Companies Act 1956, provident fund will be
shown under the main head of Non-current Liabilities and
sub-heading of Long-term Provisions

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Under which major head and sub head does Provident Fund come under in balance sheet as per the Schedule VI of Companies Act 1956?