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Two statements are given below,Assertion one (A) and the other one due to (R) is labeled as.

Assertion (A,2023-24during,Singapore emerged as the largest source of FDI in India.

Reason (R): The India Mauritius Tax Treaty Amendment has brought about a major change in the countries as major sources of FDI into India.

Select the correct answer from the codes given below

[UPPSC 2024]
A
B
C
D