Correct option is A
Option (a) does not wants contains an error.
Explanation:
The auxiliary verb “does” is followed by the base form of the main verb, not its 's/es' form.
Hence, “wants” should be changed to want.
Correct sentence: The manager said that Rahul does not want to go to Mumbai…
Grammatical Rule Used:
When using “does/does not” with a singular subject, the main verb remains in base form.
→ Subject + does not + V1 + object…
Example:
Incorrect: He does not likes tea.
Correct: He does not like tea.