The correct answer is C. Delhi.
The Institute of Cost Accountants of India (ICAI) is the apex professional body of cost accountants in India. It was established in 1949 under the Cost and Works Accountants Act, 1959. The ICAI is headquartered in New Delhi.
The ICAI has over 120,000 members in India and abroad. It is a member of the International Federation of Accountants (IFAC). The ICAI is the only professional body in India that is authorized to grant the Chartered Cost Accountant (CCA) designation.
The ICAI offers a variety of professional services, including training, certification, and research. It also publishes a number of journals and magazines.
The ICAI is committed to promoting the highest standards of professional conduct and ethics among its members. It also works to advance the profession of cost accountancy in India and abroad.
The ICAI is a leading professional body in India. It plays a vital role in the development of the Indian economy. The ICAI is committed to providing its members with the highest quality of professional services. It also works to advance the profession of cost accountancy in India and abroad.
The other options are incorrect.
Option A is incorrect because the head office of the Institute of Cost and Works Accountants of India is not located in Kolkata.
Option B is incorrect because the head office of the Institute of Cost and Works Accountants of India is not located in Mumbai.
Option D is incorrect because the head office of the Institute of Cost and Works Accountants of India is not located in Allahabad.