Classify the following under the respective head in balance sheet:
Items:
I. Current maturities of long-term debt
II. Debentures
III. Uncalled liability on shares
IV. Deferred tax liability
Head:
A. Non-Current Liabilities
B. Current Liabilities
C. Contingent Liabilities & commitments
Current maturities of long term debt is a current liability as now the debt has been matured for repayment. Debentures are non-current liability, this is because debentures are long-term borrowing instruments with maturities usually extending beyond one year. Uncalled liability on shares is classified as Contingent Liabilities & commitments. Deferred tax liabilities are expected to be settled more than one year into the future, so they fall under the non-current liabilities category. 
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