The correct answer is B. Guwahati.
The North Eastern Railway is one of the 17 railway zones of Indian Railways. It is headquartered in Guwahati, Assam. The zone was formed on 14 April 1952, with the bifurcation of the Eastern Railway. It covers the states of Assam, Arunachal Pradesh, Meghalaya, Nagaland, Manipur, Mizoram, Tripura, Sikkim, and parts of West Bengal and Bihar.
The North Eastern Railway has a total route length of 5,378 km, of which 3,200 km is electrified. The zone has 12 divisions, 12 workshops, and 12 training institutes. It operates a fleet of over 3,000 locomotives and 10,000 coaches.
The North Eastern Railway is a vital link for the people of the North East. It provides transportation for passengers and goods, and also plays a role in the economic development of the region.
The other options are incorrect.
Option A is incorrect because the headquarters of the Central Railway is located in Mumbai (CST).
Option C is incorrect because the headquarters of the North Central Railway is located in Gorakhpur.
Option D is incorrect because the headquarters of the Northern Railway is located in New Delhi.