Correct option is B
· Low resistance measurement requires high precision due to the small values involved.
· The Kelvin's Double bridge circuit is specifically designed for this purpose.
· It eliminates the errors due to contact and lead resistances, which can significantly affect the accuracy when measuring very low resistances.

Loss of charge method: This method is used for measuring high resistance, not low resistance. It is typically applied to measure the resistance of insulators.
Wheatstone bridge: While the Wheatstone bridge is commonly used for resistance measurements, it is not as effective for very low resistances because the lead and contact resistances can introduce significant errors.
Direct deflection method: This method is not suitable for precise low resistance measurements due to its lack of accuracy and susceptibility to errors from contact resistances.