A company registered with an authorized capital of 3,00,000 Equity shares of ₹10 each and issued 1,00,000 shares. It has called the total nominal value of the share and received all the amount except the final call of ₹4 on 10,000 shares. The amount received under the head "Subscribed but not fully paid up capital" would be -

₹60,000

The correct answer is option 4- ₹60,000.

Shares not fully subscribed = 10,000
Face value of share = 10
Amount not received = 4
Amount received = 10- 4
                            = 6

Total amount received = 10,000 x 6
                                    = 60,000

So, ₹60,000 will be shown under the head "Subscribed but not fully paid up capital".