FCNR NRE FDs in Balance Sheet

I have questions regarding the FCNR and NRE FDs

I have some FCNR and NRE FD accounts since one year. Till now I did not enter these details about the interest earned in capital account and in Balance sheet as I thought that the Interest earned on FCNR and NRE FDs is tax free. But I presume although the interest is tax free I should still show these investments and balance of my NRE A/C details in my capital account and balance sheet.

What are your views? Should I show the interest earned on FCNR, NRE FDs in capital account and balance of NRE A/C details in my Balance sheet?

Thanks in advance