Indian Accounting Standards suggest the following in the presentation of Income Statement:

(a) Any item of income or expense is not presented as extraordinary item in the statement of profit and loss or in the notes.

(b) The expenses are classified in the statement of profit and loss based on the nature of expense.

(c) The statement of profit and loss includes all items of income and expense and includes each component of other comprehensive income classified by nature.

(d) All of the above.