Correct option is B
The Limitation Act, 1963 governs the time limits for filing appeals, suits, and applications in both civil and criminal cases. While it primarily deals with civil matters, it also applies to criminal cases where a limitation period is prescribed by special laws like BNSS, 2023 (earlier CrPC, 1973). Since the Limitation Act applies to both civil and criminal matters, the correct answer is (B) True as the Limitation Act applies to both civil and criminal matters.