Was out of town so couldnt reply queries in daily basis.
Answer “b” is correct
See highlighted text given below
CA in practice shall not accept the appointment as statutory auditor of PSU/ Govt Com/ Listed Com and other Public Com having turnover of Rs. 50 cr or more in a year where he accepts any other work(s) or assignment(s) or service(s) in regard to the same Undertaking(s)/ Company (ies) on a remuneration which in total exceeds the fee payable for carrying out the statutory audit of the same Undertaking/company.
Calculation should be done for whole group and fees of associate concerns should also be included.
Fees Should not include following
(a) audit under any other statute; (i.e other than companies act)
(b) certification work required to be done by the statutory auditors; and
(c) any representation before an authority;