Under Section 164 Companies Act 2013, a person shall NOT be ELIGIBLE for appointment as a director if (inter alia):

1. Section 164(1) Companies Act 2013 lists disqualifications for a person to be APPOINTED as director: (a) of unsound mind; (b) undischarged insolvent; (c) applied to be adjudged insolvent and application pending; (d) convicted of any offence involving moral turpitude or otherwise sentenced to imprisonment for not less than 6 months and 5 years have not elapsed since expiry of sentence; (e) court / tribunal disqualification order in force; (f) has not paid calls on shares for 6 months; (g) convicted of related party transaction offence (Section 188) preceding 5 years; (h) not got DIN under Section 152(3). 2. Section 164(2): director of a company which has not filed financial statements / annual returns for 3 consecutive years OR failed to repay deposits / debentures / dividends for 1 year is INELIGIBLE for reappointment for 5 years. 3. Hence option A is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 164_