Correct option is A
A public company can charge interest on calls in arrears at a rate not exceeding
(a) 10% p.a.
The interest rate chargeable on calls in arrears is typically specified in a company's Articles of Association (AOA).
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If the Articles of Association are silent: The default provisions of
Table F (a model set of Articles under the Companies Act, 2013) become applicable.
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According to Table F: A company can charge interest on the unpaid amount (calls in arrears) at a rate not exceeding 10% per annum, calculated from the due date until the date of actual payment.