Under which head the following items of a non-financial company will be shown :
(i) Sales (ii) Sale of Scrap (iii) Dividend received (iv) Interest earned (v) Profit on sale of fixed asset and (vi) Profit on sale of investments.
Under which head the following items of a financial company will be shown :
(i) Dividend received (ii) Interest earned (iii) Profit on sale of fixed asset and (iv) Profit on sale of investments, and (v) Refund of Income Tax.