Specific format of Fixed asset register

IndAS 1 has a prescribed treatment for the presentation of assets. It is classified as Non current assets and Current assets. The items which fall under these two headings will be holding all sort of assets which are used for the operations or, capital appraisal, or investments.

This is also well defined under Section 3 of companies act: https://www.mca.gov.in/SearchableActs/Schedule3.htm