Purchasing of mobile sim card and mobile set

it will got under notes to other expenses  as

:--postage,telegram & telephone expenses

As per companies Act,2013, schedule II, the act was silent in Cost of asset is below or equal to Rs.5000/-

As per my interpretation, it should considered as Fixed asset,

if cost of value high comes under fixed tengible asset for both SIM and mobile with purchase price. the expenditure incurred on monthly telephone bill comes under Communicaton charges under Expenses

Companies Act 2013 does not specify any limit for Capitalization Or Expense. So i think, its depend upon management judgement whether to capitalize or not. If amount is not material as compare to turnover of company then expense otherwise Capitalize.