Given below are two statements, one is labeled as Assertion (A) and the other as Reason (R) : Assertion (A) : The British Government introduced different land revenue system in different part of India. Reason (R) : It led to create different classes in Indian peasantry. Select the correct answer from the codes given below.

The correct answer is B. Both statements are true, but the reason describes a consequence of the assertion, not the cause of it.

• Assertion (A) is true. The Company used three systems: Permanent Settlement (Bengal, Bihar, Odisha, 1793, Cornwallis, with zamindars as revenue collectors), Ryotwari (Madras and parts of Bombay, with the cultivator as the direct tenant), and Mahalwari (North-Western Provinces and Punjab, with village or mahal-level settlement).
• Reason (R) is true. These systems produced zamindars, sub-proprietors, occupancy tenants, sharecroppers and landless labourers, which split the peasantry into distinct classes.
• But (R) does not explain (A). The variation in systems came from the Company's administrative aims, its assessment theories and local conditions. The social stratification followed from those systems. So (R) is a result, and the answer is B.

This links to the Modern Indian History unit on agrarian structure and to Mains questions on the colonial roots of rural indebtedness and agrarian distress.

Trap: Choosing A because the reason is factually correct and clearly connected to the assertion. Always check whether R gives the cause of A or only a later effect.