Reversal of Centralization and Executive Strengthening

The first and fourth statements are accurate. The 1861 Act initiated decentralization by returning legislative powers to Bombay and Madras, and it armed the Viceroy with ordinance-making powers. The second and third statements are false regarding the 1861 Act; the creation of the 15-member Council of India and the abolition of the double government (Board of Control/Court of Directors) were achieved earlier by the Government of India Act of 1858.

The Assertion is true; the 1861 Act reversed the centralization of the 1833 Act. Reason 1 correctly supports this by citing the restoration of legislative powers to the provinces. Reason 2 is historically false in this context because the eradication of the double government system was executed by the Government of India Act of 1858, not the 1861 Councils Act.

The third recourse applies. A key provision of the Indian Councils Act of 1861 was empowering the Viceroy to issue ordinances during an emergency without the concurrence or consultation of the legislative council. The first option conflates this with the 1858 Act, and the second option is false due to the new ordinance powers.

Only two claims are grounded (Statements 1 and 4). The 1861 Act restored provincial legislative powers and granted the Viceroy ordinance-making authority. Statements 2 and 3 are false because the 15-member council and the end of double government were provisions of the earlier Government of India Act of 1858.