(A) On heating with P₄O₁₀, carboxylic acids give anhydrides.
(R) Carboxylic acids on reduction with LiAlH₄ give alcohols.

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Both (A) and (R) are true but (R) is not the correct explanation of (A)

Both (A) and (R) are true and (R) is the correct explanation of (A)

Both (A) and (R) are false

(A) is true but (R) is false

answer is B.

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Detailed Solution

Carboxylic Acid Reactions: Assertion-Reason

(A) On heating with P₄O₁₀, carboxylic acids give anhydrides. [Correct]

(R) Carboxylic acids on reduction with LiAlH₄ give alcohols. [Correct]

P₄O₁₀ is a strong dehydrating agent and when heated with carboxylic acids, it removes water leading to the formation of acid anhydrides.
LiAlH₄ is a powerful reducing agent, reducing carboxylic acids efficiently to primary alcohols.
Both statements are correct, but (R) does not explain (A); they address different reactions of carboxylic acids.

Conclusion: Both (A) and (R) are true, but (R) is not the explanation for (A).