Under Section 117 Companies Act 2013, copies of certain resolutions must be filed with the Registrar in Form MGT-14 within 30 days. Such resolutions include:

1. Section 117(3) Companies Act 2013 enumerates resolutions and agreements to be filed with the Registrar in Form MGT-14 within 30 days: (a) Special Resolutions; (b) resolutions agreed by all members of a company; (c) resolutions agreed by members of a class; (d) resolutions for winding up under Section 304; (e) resolutions under Section 100 (calling EGM); (f) resolutions in matters of variation of rights; (g) resolutions referred to in Section 179(3) — BOARD RESOLUTIONS in matters specified therein. 2. The Companies (Amendment) Act, 2017 EXEMPTED certain Section 179(3) Board resolutions from filing (e.g. those for borrowing money, granting loans/guarantees/security, investing funds of the company, approving financial statements, diversifying business, etc., to the extent prescribed under Rule 8 Companies (Meetings of Board and its Powers) Rules 2014). 3. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 117 (as amended 2017)_