Where is Tax Deducted at Source (TDS) recorded in the Balance Sheet?

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As a current asset under assetsListed under loans and advances in assetsClassified under current liabilities on the liabilities sideShown as a provision under liabilitiesNone of the above

Explanation

Tax Deducted at Source (TDS) is recorded as a liability until it is paid to the government. Therefore, it appears on the liabilities side of the Balance Sheet under current liabilities.