Special notice under Section 140 to appoint someone other than the retiring auditor must be served at least:

1. Section 115 — special notice runs minimum 14 days before the meeting (not earlier than 3 months prior). 2. Applies to resolutions for which special notice is statutorily required, including appointing someone other than the retiring auditor. 3. Hence (B). _Source: ICAI BoS CA Inter Paper 2 — Audit and Auditors_