Where a company accepts a partially-secured deposit (security worth Rs 15 lakh against Rs 20 lakh deposit), the deposit is classified as:

1. Rule 6(d) — if the deposit is not 100% secured by the company's assets, it is classified as UNSECURED in its entirety. 2. Partial security does not create a separate 'partially secured' class. 3. Hence (B). _Source: ICAI BoS CA Inter Paper 2 — Acceptance of Deposits_