According to Companies Act when the dividend proposals excee

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NICL Administrative Officer (AO) Finance Exam 2013
General Awareness
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Finance
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Reasoning
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English
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Numerical
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According to Companies Act when the dividend proposals exceed 20% of the Paid Up Capital, the amount to be transferred to reserve shall not be less than

[NICL Administrative Officer (AO) Finance Exam 2013]

A 7.5 per cent of the current profit

B 10 per cent of the current profit

C 12.5 per cent of the current profit

D 15 per cent of the current profit