Due interest to be shown in b/s ??

I have given a loan of 4 lacs to my brother on 23 Feb 2014. He paid interest on it in A.Y 2015-16 i.e in next year after deducting TDS of 7180 rupees. My question is while filing return for A.Y. 2014-15, should i show interest due on the loan for 1 month (march 2014) in the balance sheet of 31st march 2014 ?  If yes, should i add it in loan amount or show it seperately ?

Note- 1) No TDS has been deducted in A.Y.2014-15 

         2) My brother has not shown any O/S Interest for March month in his balance sheet ending on 31st march 2014...

Please help me with my concepts......THANK YOU !