
Which of the following is not included in the assets of a commercial bank in India?
- Advances
- Deposits
- Investments
- Money at call and short notice
Explanation
Option (b) is correct
- Deposits are liabilities for a commercial bank, as they represent money that the bank owes to its customers. The other options (advances, investments, money at call and short notice) are assets because they involve the bank’s use of funds to generate returns.

