Tax Audit

It can be shown in the current liabilities head. As differred tax liab is only for the temporary difference, it can be considered a current liability 

It will not come under any head in Annexure-1 of Form No. 3CD.

Deferred tax assets and liabilities should be distinguished from assets and liabilities representing current tax for the period. Deferred tax assets and liabilities should be disclosed under a separate heading in the balance sheet of the enterprise, separately from current assets and current liabilities

There fore you should not show this in the Annexure 1 of tax audit report.

 It is a tax liability which comes under Current Liabilities and not part of reserves & surplus

Agree with Koneri!!