A : Voltage drop or gain across a capacitor depends on the direction of current and increase opposite to the direction of current .
R : Voltage drop or gain across a capacitor depends on the direction of current .

Options

A. If both Assertion & Reason are true and the reason is the correct explanation of the assertion , then mark
B. If both Assertion & Reason are true but the reason is not the correct explanation of the assertion then mark.
C. If Assertion is ture statement but Reason is false , then mark
D. If both Assertion and Reason are false statements then mark.

Answer

To solve the problem, we need to analyze the statements A and R regarding the voltage drop or gain across a capacitor in relation to the direction of current.

### Step-by-Step Solution:

1. **Understanding the Assertion (A)**:
- The assertion states that "Voltage drop or gain across a capacitor depends on the direction of current and increases opposite to the direction of current."
- This means that if the current flows in one direction, the voltage drop across the capacitor will be measured differently than if the current flows in the opposite direction.

2. **Analyzing the Reason (R)**:
- The reason states that "Voltage drop or gain across a capacitor depends on the direction of current."
- This is a fundamental property of capacitors. The voltage across a capacitor is related to the charge stored on it and the direction of current flow affects how we measure this voltage.

3. **Applying Kirchhoff's Voltage Law (KVL)**:
- In a circuit with a resistor (R) and a capacitor (C), we can apply KVL.
- If we assume a current (I) flowing through the circuit, we can write the KVL equation:
\[ V - IR - \frac{Q}{C} = 0 \]
- Here, \(V\) is the voltage source, \(IR\) is the voltage drop across the resistor, and \(-\frac{Q}{C}\) is the voltage drop across the capacitor.

4. **Understanding Voltage Drop Across Capacitor**:
- If the current is flowing in the direction from the positive plate to the negative plate of the capacitor, the voltage drop across the capacitor is given by:
\[ V_C = -\frac{Q}{C} \]
- If we consider the current flowing in the opposite direction, the voltage drop would be:
\[ V_C = \frac{Q}{C} \]
- This shows that the voltage drop across the capacitor indeed depends on the direction of the current.

5. **Conclusion**:
- Both the assertion (A) and the reason (R) are correct. The assertion accurately describes the behavior of voltage across a capacitor, and the reason supports this assertion by stating the dependency on current direction.
- Therefore, the answer is that both statements are correct.

### Final Answer:
Both the assertion (A) and the reason (R) are correct.