Part of capital which can be called-up at the time of winding up of company is called:

The correct answer is: B. Uncalled capital

Uncalled capital is the part of the company’s capital that has not been called up from the shareholders. It is the amount of money that the company has the right to call up from the shareholders, but has not yet done so.

Uncalled capital can be called up at the time of winding up of the company. This means that the company can ask the shareholders to pay the amount that they have not yet paid.

The other options are incorrect because:

• Reserve capital is the part of the company’s capital that is set aside for a specific purpose, such as meeting unexpected expenses or making investments.
• Issued capital is the total amount of capital that the company has offered to the public for subscription.
• Authorised capital is the maximum amount of capital that the company is allowed to raise.

I hope this helps!