Under Section 100 Companies Act 2013, an EXTRAORDINARY GENERAL MEETING (EGM) may be called by:

1. Section 100(1) Companies Act 2013: 'The Board may, whenever it deems fit, call an extraordinary general meeting of the company.' 2. Section 100(2): 'The Board shall, at the requisition made by — (a) in the case of a company having a share capital, such number of members who hold, on the date of the receipt of the requisition, not less than ONE-TENTH of such of the paid-up share capital of the company as on that date carries the right of voting; (b) in the case of a company not having a share capital, such number of members who have, on the date of receipt of the requisition, not less than ONE-TENTH of the total voting power of all the members having on the said date a right to vote, CALL AN EGM within 21 days from the date of receipt of valid requisition.' 3. If Board fails, requisitionists may themselves call the meeting within 3 months. 4. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 100_