Correct option is B
The correct answer is (b) Only B
Explanation:
. The Whistleblowers Protection Act, 2014 provides a mechanism to receive complaints relating to disclosure on any allegation of corruption or wilful misuse of power or discretion against any public servant.
. Statement (A) is incorrect because the Act mainly covers the public sector (public servants). It does not explicitly extend its jurisdiction to the private sector employees.
. Statement (B) is correct because the Act has specific provisions to ensure that the Central Vigilance Commission (CVC) or the Competent Authority conceals the identity of the complainant.
. The Act mandates that no action is to be taken on a complaint if the complainant does not disclose their identity, but once disclosed, the authority must protect it.
Information Booster:
. The Act received the Presidential assent on May 9, 2014.2
. It defines a "Whistleblower" as any person, including a public servant, who makes a public interest disclosure.
. The Act also provides safeguards against victimization of the person making the complaint.
Additional Knowledge:
(A) both public and private sectors (Statement A)
. While there have been demands to extend whistleblower protection to the corporate/private sector (especially after scams like Satyam), the 2014 Act focuses on the definition of 'public servant' as per the Indian Penal Code and Prevention of Corruption Act.

