The correct answer is (a) Noida.
The Inland Waterways Authority of India (IWAI) is a statutory body under the Ministry of Shipping, Government of India. It was constituted on October 12, 1986, with the objective of developing and promoting inland waterways in India. The IWAI is headquartered in Noida, Uttar Pradesh.
Noida is a city in the northern Indian state of Uttar Pradesh. It is a planned city, and is one of the most developed cities in India. Noida is located in the National Capital Region (NCR), and is a major hub for information technology, manufacturing, and education.
The other options are incorrect. Gurugram is a city in the northern Indian state of Haryana. It is a major financial and technology hub, and is home to many multinational companies. Udaipur is a city in the western Indian state of Rajasthan. It is a popular tourist destination, known for its palaces, lakes, and temples. Mumbai is a city in the western Indian state of Maharashtra. It is the capital of Maharashtra, and is the most populous city in India.