Correct option is B
As per Section 514 of BNSS, 2023 (earlier Section 468 CrPC), the period of limitation for filing a case depends on the maximum punishment prescribed for the offense. If an offense is punishable with imprisonment exceeding 1 year but not exceeding 3 years, the limitation period is 1 year. Since the given offense has a punishment of 2 years, the correct answer is (B) One year.