The balance of the Share Forfeiture Account will be shown in the Balance Sheet of the Company, under the head of :

The leftover amount present inside the Share Forfeiture Account (for shares not yet reissued) represents collected internal capital money from investors. In accordance with Schedule III of the Companies Act, 2013, this balance is presented by adding it directly under the broader major category heading "Share Capital" (as a line item added to the Subscribed Capital).