Consider the following statements regarding Numaligarh Refinery:
(i) It is located in the Golaghat district of Assam.

(ii) It was set up as a part of the Assam Accord.

(iii) It has earned the status of ‘Mini Ratna’ PSU.

(iv) Bharat Petroleum Corporation Limited (BPCL) owns the highest paid-up equity capital of Numaligarh Refinery.

Correct option is A

The correct answer is (a) Only (i), (ii) and (iii)
Explanation:
· (i) It is located in the Golaghat district of Assam: This statement is correct. The Numaligarh Refinery is situated in Numaligarh, in the Golaghat district of Assam.
· (ii) It was set up as a part of the Assam Accord: This statement is correct. The Numaligarh Refinery was established as a company in 1993, in accordance with the provisions outlined in the historic Assam Accord of 1985.
· (iii) It has earned the status of ‘Mini Ratna’ PSU: This statement is correct. The Numaligarh Refinery Limited (NRL) has been recognized as a 'Mini Ratna' Category-I Central Public Sector Enterprise (CPSE). 
Information Booster:
· Expansion Project: NRL is currently undergoing a major expansion project to increase its refining capacity from 3 MMTPA to 9 MMTPA.
· Strategic Location: The refinery's location in Assam is strategically important for addressing the fuel needs of the Northeastern region and for potential exports to neighboring countries.
· Technological Advancements: NRL has adopted modern technology in its operations, including a hydrocracker unit and a non-illuminating ground flare.
· Contribution to Economy: The refinery contributes significantly to the local and regional economy by providing employment and supporting ancillary industries. 
Additional Knowledge: (iv) Bharat Petroleum Corporation Limited (BPCL) owns the highest paid-up equity capital of Numaligarh Refinery:
· This statement is incorrect. In recent years, ownership has changed. Oil India Limited (OIL) became the holding company with the majority equity stake.
· In September 2021, OIL's stake increased to 80.16%, while the Government of Assam held 15.47%, and Engineers India Ltd (EIL) held 4.37%.
· BPCL previously had a significant stake, but it was divested to OIL and the Government of Assam.