CTL upper limit and lower limit was also time proportionated

respectfull sir i m facing problem in upper and lower limit used for CTL as i have learnd in kaplan book that it shod only be divided by the number of associate CO….
but when i was practecing kit i saw in question no 56 arable ltd that upper limit was divide by no of associate co and then also time proportionated for 9 month period…then that confused me….