The net balance of the Share Forfeiture Account is presented in the Balance Sheet under which item?

When shares are forfeited for non-payment of calls, the amount already collected is retained in the \textbf{Share Forfeiture Account}. In the company's Balance Sheet, this balance is presented under the primary head \textbf{Share Capital} as an addition to the paid-up capital until those forfeited shares are reissued.