As per old schedule VI preliminary expnses and miscllaneous expenses not written off shown separately in the balance sheet after net current asset. New schedule not prescribed to show the above said items in the face of the Balance sheet.Then where it is to be shown in the new format of balance sheet.
12 June 2012
It will be classfied under "other current Assets" or "other non current assets" as per the criteria prescribed for current and non current.