The correct option is B 1861
The Indian Councils Act 1861 was an Act of the Parliament of the United Kingdom that transformed the Viceroy of India's executive council into a cabinet run on the portfolio system. The Governor-General could promulgate ordinances, without the concurrence of the legislative council, during and emergency. This Act restored the legislative powers of the Governor-in-Councils of the Presidencies of Madras and Bombay.