Correct option is B
(A) Atal Tunnel passes through Pir Panjal Range.
This statement is correct. The Atal Tunnel, also known as the Rohtang Tunnel, is a highway tunnel built under the Pir Panjal range of the Himalayas in Himachal Pradesh.
(B) About 80% of the Indian Railway track is of meter gauge.
This statement is incorrect. According to the Indian Railways, as of March 2021, only about 9% of the total railway track in India is of meter gauge (narrow gauge), while the majority of the network is broad gauge (about 91%).
(C) The Inland Waterways Authority was set up in 1986.
This statement is correct. The Inland Waterways Authority of India (IWAI) was established in 1986 for the regulation and development of inland waterways for shipping and navigation.
(D) Konkan Railway connects Roha in Karnataka to Mangalore in Kerala.
This statement is incorrect. The Konkan Railway does not connect Roha in Karnataka to Mangalore in Kerala. Instead, it runs along the western coast of India, connecting Roha in Maharashtra to Thokur near Mangalore in Karnataka.