The correct option is
A Body is divisible into head, neck, trunk and tail
Newt belongs to the subclass Urodela of class Amphibia and
Hemidactylus (house lizard)
belongs to the subclass Diapsida of class Reptilia.
A. Newt's body is divisible into head, trunk and tail and lizard's body is divided into head, neck, trunk and tail.
B. Both have a pair of eyes and tympanic membranes around the middle ear.
C. Both have two pairs of limbs.
D. Heart is three chambered in Newt and incomplete four-chambered in lizard.
So, the correct answer is option A.