The balancing point in a meter bridge is 44 cm. If the resistances in the gaps are interchanged, the new balance point is

$\text{ At balance position of meter bridge }=\frac{\mathrm{I}}{(100-\mathrm{I})}=\frac{\mathrm{R}}{\mathrm{S}}$,

When the resistances are interchanged, $\frac{{\mathrm{I}}^{\text{'}}}{(100-{\mathrm{I}}^{\text{'}})}=\frac{\mathrm{S}}{\mathrm{R}}\Rightarrow {\mathrm{l}}^{\text{'}}=100-\mathrm{l}$

So the new balancing point will be at 100-44=56cm