In which case, a special resolution is not required at a general meeting of the company to buy-back the shares :

(A) the buy-back is 10% or less of the company's total paid-up equity capital and free reserves

(B) the buy-back is 10% or less of the total paid-up equity capital and free reserves of the company and such buy-back has been authorized by the Board using a resolution passed at its meeting

(C) the buy-back is 25% or less of the company's total paid-up equity capital and free reserves

(D) the buy-back is 25% or less of the total paid-up equity capital and free reserves of the company and such buy-back has been authorized by the Board using a resolution passed at its meeting