The correct option is A True
Both sieve cells and sieve tubes are sieve elements. But Sieve cells,
which occur in pteridophytes and gymnosperms, are single cells with less
specialized sieve areas usually in their lateral walls, whereas sieve
tubes, which occur in angiosperms, are longitudinal file of cells with
highly specialized sieve area (sieve plate) usually in or near an end
wall. The most characteristic feature of sieve tubes is the presence of
thickened cross walls between two adjacent sieve tube members, which are
known as sieve plates.