An ordinary resolution at a general meeting of shareholders is sufficient for the following actions:

b) Issue of shares at a discount.

Explanation:

1. Reduction of share capital:
To reduce the share capital of a company, a special resolution is required. A special resolution typically requires a higher majority of votes to be passed, such as three-fourths or two-thirds of the votes cast by the shareholders. An ordinary resolution, on the other hand, requires a simple majority of votes to be passed. Therefore, an ordinary resolution is not sufficient for the reduction of share capital.

2. Creation of reserve capital:
Reserve capital refers to the portion of a company's authorized share capital that is not issued or subscribed by shareholders. It is kept aside as a reserve for future use, such as issuing bonus shares or increasing the paid-up capital of the company. The creation of reserve capital also requires a special resolution, as it involves altering the company's authorized share capital. Therefore, an ordinary resolution is not sufficient for the creation of reserve capital.

3. Issue of shares at a discount:
An ordinary resolution is sufficient for the issue of shares at a discount. According to the Companies Act, 2013, a company can issue shares at a discount to the nominal value of the shares, subject to certain conditions. These conditions include obtaining the approval of shareholders through an ordinary resolution passed at a general meeting. The purpose of issuing shares at a discount is to raise funds for the company or to facilitate the conversion of debt into equity.

In conclusion, while an ordinary resolution is not sufficient for the reduction of share capital or creation of reserve capital, it is sufficient for the issue of shares at a discount. The other options mentioned in the question (a) and (c) are incorrect as they require special resolutions.

B- issue of shares at a discount is a correct answer