Which of the following is not included in the assets of a commercial bank in India?

1. The balance sheet of a commercial bank categorizes items into assets (what the bank owns or is owed) and liabilities (what the bank owes to others). 2. Advances (loans) given by the bank are its assets because they represent money owed to the bank by borrowers. Option (A) is an asset. 3. Deposits accepted by the bank from customers (like savings, current, fixed deposits) are liabilities because the bank owes this money back to the depositors. Option (B) is a liability, not an asset. 4. Investments made by the bank (e.g., in government securities, bonds, shares) are its assets. Option (C) is an asset. 5. Money at call and short notice represents very short-term loans given by the bank to other banks or financial institutions, which are repayable on demand or at very short notice. This is also an asset for the lending bank. Option (D) is an asset. 6. Therefore, Deposits are not included in the assets of a commercial bank; they are its primary liability.