Under Chapter XVI of the Companies Act, 2013 , Section 244 lays down the eligibility criteria for members to apply to the Tribunal under Section 241. Which of the following statements correctly describes the statutory requirements or legal features governing this right to apply?

Under Section 244(1)(a) of the Companies Act, 2013, members of a company with share capital are eligible to file an oppression/mismanagement petition if they meet the 100-member / 1/10th member threshold OR hold at least 1/10th of the issued share capital (with all calls paid). Option A is incorrect because the statute explicitly uses "issued share capital" and not "paid-up share capital." Option C is incorrect as the proviso to Section 244(1) grants the NCLT discretionary power to waive any or all eligibility requirements on application. Option D is incorrect because for companies without share capital, Section 244(1)(b) requires not less than 1/5th of the total members. Option E is incorrect because maintainability is determined on the date of presentation, and subsequent withdrawal of consent by members does not render the petition non-maintainable.