The correct answer is C. Surguja.
The Tropic of Cancer is the northernmost latitude on Earth at which the Sun can be directly overhead at noon. It is 23.5 degrees north of the Equator. The Indian Standard Time (IST) is the time zone observed in India and neighboring countries. It is 5 hours and 30 minutes ahead of Coordinated Universal Time (UTC).
The Tropic of Cancer crosses the Indian state of Chhattisgarh in the district of Surguja. The crossing point is located at the village of Deori, which is about 100 kilometers from the district headquarters of Ambikapur.
The crossing point of the Tropic of Cancer and the Indian Standard Time in Chhattisgarh is a popular tourist destination. There is a monument at the crossing point, which is a popular spot for taking photographs. The monument is also a good place to learn about the history and geography of the region.
The other options are incorrect because they are not districts in Chhattisgarh where the Tropic of Cancer crosses the Indian Standard Time.