According to the table F, what is the rate of interest that can be charged on call-in Arrears ?

10% p.a.

The correct answer is option (1) : 10% p.a.

If the Articles of Association are silent regarding the rate of interest on calls in arrears, the provisions of the Companies Act, 2013 (in India) would apply. As per Companies Act, 2013, the maximum rate of interest on calls in advance is 12%p.a. As per Companies Act, 2013, the maximum rate of interest on calls in arrears is 10% p.a.