(A) : Banking of roads reduces wear and tear of the tyres.

(R) : Dependence on friction to provide centripetal force increases with banking of a road.

The necessary centripetal force is provided by the friction between the tyres and the road when a curving road is unbanked which results in wearing off of the tyres. But, when the road is banked, a part of the ground's normal reaction supplies the required centripetal force. The dependence on friction decreases, which results in less tyre wear and tear.

Hence the correct answer is ‘A’ is true and ‘R’ is false.