If a share of Rs. 10 each on which Rs. 8 has been called and Rs. 6 is paid is forfeited then, the share capital account should be debited with

The correct answer is C. Rs. 6.

When a share is forfeited, the share capital account is debited with the amount that has been paid on the share. In this case, the share is Rs. 10 each, and Rs. 6 has been paid, so the share capital account should be debited with Rs. 6.

The other options are incorrect because they do not reflect the amount that has been paid on the share. Option A is incorrect because it is the face value of the share, not the amount that has been paid. Option B is incorrect because it is the amount that has been called, not the amount that has been paid. Option D is incorrect because it is the difference between the face value of the share and the amount that has been called, not the amount that has been paid.