Read the following table & passage and answer Question Nos. 15 to 17:
International Comparison of Human Development
Human Development Categories
| Level of Human Development | Score in Development Index |
| Very High | above 0.800 |
| High | between 0.700 up to 0.799 |
| Medium | between 0.550 up to 0.699 |
| Low | below 0.549 |
The priority of countries with high level of human development is providing education and healthcare. They are investing more in social sector. Altogether, a higher investment in people and good governance has set this group of countries apart from others.
Countries with medium levels of human development have emerged in the period after the Second World War. Many of these countries have been rapidly improving their human development score by adopting more people-oriented policies and reducing social discrimination.

| Time (Hours) | [A] (M) |
|---|---|
| 0 | 0.40 |
| 1 | 0.20 |
| 2 | 0.10 |
| 3 | 0.05 |
Following is the extract of the Balance Sheet of Vikalp Ltd. as per Schedule-III, Part-I of Companies Act as at $31^{\text {st }}$ March, 2024 along with Notes to accounts:
Vikalp Ltd.
Balance Sheet as at $31^{\text {st }}$ March, 2024
| Particulars | Note No. | $31-03-2024$ (₹) | $31-03-2023$ (₹) |
| I. Equity and Liabilities | |||
| (1) Shareholders Funds | |||
| (a) Share capital | 1 | 59,60,000 | 50,00,000 |
‘Notes to accounts’ as at $31^{\text {st }}$ March, 2023:
| Note | Particulars | $31-3-2023$ (₹) |
| No. | ||
| 1. | Share Capital : | |
| Authorised capital | ||
| 9,00,000 equity shares of ₹ 10 each | 90,00,000 | |
| Issued capital : | ||
| 5,00,000 equity shares of ₹ 10 each | 50,00,000 | |
| Subscribed capital : | ||
| Subscribed and fully paid up | ||
| 5,00,000 equity shares of ₹ 10 each | 50,00,000 | |
| Subscribed but not fully paid up | Nil | |
| 50,00,000 |
‘Notes to accounts’ as at $31^{\text {st }}$ March, 2024:
| Note | Particulars | $31-3-2024$ (₹) |
| No. | ||
| 1. | Share Capital : | |
| Authorised capital | ||
| 9,00,000 equity shares of ₹ 10 each | 90,00,000 | |
| Issued capital : | ||
| 6,00,000 equity shares of ₹ 10 each | 60,00,000 | |
| Subscribed capital : | ||
| Subscribed and fully paid up | ||
| 5,80,000 equity shares of ₹ 10 each | 58,00,000 | |
| Subscribed but not fully paid up | ||
| 20,000 equity shares of ₹ 10 each, | ||
| fully called up | 2,00,000 | |
| Less : calls in arrears | ||
| 20,000 equity shares @ ₹ 2 per share | 40,000 | |
| 59,60,000 |