Section 141 of the Companies Act, 2013, deals with the eligibility, qualifications, and disqualifications of auditors. Note: While the provided answer is B, standard legal interpretation often cites Section 142 for remuneration specifically. We retain the provided answer key as requested, but flag this for potential conflict with statutory text.

The Companies Act, 2013, allows companies to choose depreciation methods like straight-line, written down value, or units of production based on the asset's useful life. Conversely, the Income Tax Act, 1961, mandates the written down value method for most assets (using block-wise depreciation) while providing specific exceptions, such as the straight-line method for power generation units. Both statements are accurate representations of the respective legal frameworks.

Al-Qanun-fi-al-tib, or The Canon of Medicine, was written by the Persian physician Avicenna (Ibn Sina). It served as a standard medical textbook in many medieval universities in Europe and the Islamic world for centuries, synthesizing Greek, Indian, and Islamic medical knowledge into a comprehensive system.

Al-Qanun-fi-al-Tib, or 'The Canon of Medicine', is a monumental encyclopedia of medicine written by the Persian physician Ibn Sina (Avicenna). It served as a standard medical textbook in European and Islamic universities for centuries, synthesizing the medical knowledge of the time into a systematic and comprehensive reference.

Ibn Sina, also known as Avicenna, was a prominent Persian physician, philosopher, and scientist of the Islamic Golden Age. Historical records indicate that he was born in the year 980 AD in the village of Afshana, near Bukhara, in present-day Uzbekistan.

A Baradari is a distinct architectural feature of Mughal gardens, characterized by a square pavilion with twelve doors—three on each side. The name is derived from the Persian words 'Bara' (twelve) and 'Dar' (door). These structures were designed to facilitate cross-ventilation, providing a cool environment during hot summers. They served as versatile spaces for royal gatherings, musical performances, and poetry recitals, reflecting the aesthetic and functional priorities of Mughal landscape design.

Mughal gardens are defined by specific architectural elements including running water channels, fountains, high protective walls, and a central pavilion known as a Baradari. Influenced by Persian garden design, these spaces often feature a Charbagh layout. The inclusion of a raised hillock or central palace pavilion reflects cosmological symbolism. Famous examples of this historical garden architecture include the Taj Mahal and various royal gardens across the Indian subcontinent.

Citrus latifolia, commonly known as the Persian lime, Bearss lime, or Tahiti lime, is a triploid citrus species. It originated as a hybrid cross between the key lime (Citrus aurantiifolia) and the lemon (Citrus limon). Because it is a triploid, it is typically seedless, which makes it highly desirable for commercial cultivation. The fruit is harvested while green, though it naturally turns yellow upon full maturity.

The Persian walnut (Juglans regia) is widely considered to be native to the region spanning from the Balkans eastward to the Himalayas and southwest China, with Iran being a primary center of origin and historical distribution for this nut crop.

Benchmark total factor productivity is calculated by taking the output produced in the current year (2014) and dividing it by the cost of inputs that would have been required to produce that output using the efficiency standards or cost structures of the base year (2013). This allows management to isolate the impact of productivity improvements from changes in input prices.