The correct answer is (d). Arthashastra does not highlight the need for financial reforms. It is a treatise on statecraft, economic policy, military strategy and international relations, written by Kautilya, also known as Chanakya, who was a scholar at Takshashila University and the chief advisor to the first Mauryan emperor, Chandragupta Maurya. The Arthashastra is one of the most influential texts on statecraft in Indian history, and it has been translated into many languages.
The Arthashastra prescribes the duty of a king, describes the then economic life of the country, and lays down the principles of politics. It also discusses the importance of financial stability and the need for a strong treasury. However, it does not specifically highlight the need for financial reforms.
The Arthashastra is a complex and detailed text, and it is not possible to do justice to it in a short answer. However, I hope this has given you a brief overview of the text and its contents.