Correct option is D
The correct answer is D. Under Bharatiya Nyaya Sanhita (BNS), 2023, preparation for a crime is generally not punishable, except in certain serious offenses like dacoity. Section 310 of BNS, 2023 (earlier Section 399 IPC) specifically makes preparation to commit dacoity a punishable offense due to the serious threat it poses to public safety. However, preparation for murder, theft, or rape is not punishable unless an attempt is made.