12. State, with reasons, whether the following statements are true or false? (1) XYZ Private Limited may accept the deposits from its members to the extent of 60.00 Lakh, if the aggregate of its paid-up capital, free reserves and security premium account is 60.00 Lakh. (ii) A Government Company, which is eligible to accept deposits under Section 76 of the Companies Act, 2013 cannot accept deposits from public exceeding 25% of the aggregate of its paid-up capital, free reserves and security premium account