The correct option is B Government of India Act, 1919
Government of India Act, 1919 made the Indian Legislature bicameral. The Government of India Act of 1919, made a provision for classification of the central and provincial subjects. The Act kept the Income Tax as a source of revenue to the Central Government. This Act made the central legislature bicameral(two chambers). The lower house was the Legislative Assembly, with 145 members serving three-year terms, the upper house was the Council of States with 60 members serving five-year terms.