The correct answer is: B. Tata Iron and Steel Co Ltd
A company incorporated by a special act of parliament is a company that is created by a law passed by the parliament of a country. This type of company is usually formed for a specific purpose, such as to build a railway or to provide a public service.
Tata Iron and Steel Co Ltd is an example of a company incorporated by a special act of parliament. The company was formed in 1907 by Jamsetji Tata to build a steel plant in Jamshedpur, India. The company was incorporated by the Indian Companies Act of 1882, which was a special act of parliament passed to allow the formation of companies for specific purposes.
The other options are not examples of companies incorporated by a special act of parliament. Delhi Cloth and General Mills Ltd is a public limited company that was incorporated in 1919 under the Companies Act of 1913. Industrial Finance Corporation of India Ltd is a government-owned company that was incorporated in 1948 under the Industrial Finance Corporation of India Act, 1948. Swadesh Cotton Mills Ltd is a private limited company that was incorporated in 1912 under the Companies Act of 1913.