The correct answer is A. 31st December.
A yearly coaching stock census is taken on 31st December. This is the date on which the number of coaches in the country is counted. The census is important because it helps to track the number of coaches available and to ensure that there are enough coaches to meet the demand.
Option B, 31st October, is incorrect because the census is not taken on this date. Option C, 31st January, is incorrect because the census is not taken on this date. Option D, 31st March, is incorrect because the census is not taken on this date.