Showing security deposits in the balance sheet in ITR-5

Where to show refundable security deposits paid to Internet Service Provider, in the Balance Sheet in ITR-5?

1)  a. Current assets > 4. Other Current Assets

2)  b. Loans and advances > i. Advances recoverable in cash or in kind or for value to be received

3)  b. Loans and advances > ii. Deposits,loans and advances to corporates and others

If it's 2) or 3), whether it will be treated as a deposit for the purpose of business or profession or not?