From which places did Lord Cornwallis start the permanent settlement system?

Correct option is A

The correct answer is (a) Bengal and Bihar
 Lord Cornwallis introduced the Permanent Settlement system, also known as the Zamindari system, in 1793. This system was first implemented in the provinces of Bengal and Bihar. The primary aim of this system was to create a stable and predictable revenue system for the British East India Company, which had gained control over these regions following the Battle of Buxar in 1764.
 Under the Permanent Settlement system, revenue rights were fixed permanently in terms of cash to be paid annually to the East India Company. The rights to collect these revenues were auctioned to the highest bidders who then became zamindars (landlords). These zamindars were responsible for collecting the fixed revenue from the peasants who worked the land. The amount fixed was not subject to change, regardless of any fluctuations in agricultural production or prices.