Under Section 73 Companies Act 2013, the acceptance of DEPOSITS by a company (other than a banking/NBFC) from its members is permissible:

1. Section 73 Companies Act 2013: a company may accept deposits from its members SUBJECT TO: (a) passing a resolution in general meeting; (b) complying with the conditions in the section and prescribed rules; (c) deposit insurance under Rule 5 (since rationalised); (d) credit rating; (e) deposit of 20% of deposits maturing during following financial year in Deposit Repayment Reserve Account by 30 April every year; (f) declaration that no default exists in repayment of earlier deposits and interest. 2. Section 76 permits public companies (eligible per criteria) to accept deposits from public, with additional safeguards. 3. NBFCs and banks are exempt and governed by RBI directions. 4. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 73 read with Companies (Acceptance of Deposits) Rules 2014_