Disclosure of intangible assets

sir as per AS-26

where do we present the intangible assets in Balance sheet.

whether the Carrying amount of Intangibles and their amortized amount is to be shown in FA schedule under a separate section"intangible assets" or in the Balance sheet itself as "intangible assets in the assets side after FA , showing therein itself the Gross Value of intangibe , amount amortised and net intangibles.

also whether Software is an intangible asset or a Fixed Asset.