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 two statements provided:

**Assertion (A):** Voltage drop or gain across a capacitor depends on the direction of current and increases opposite to the direction of current.
**Reason (R):** Voltage drop or gain across a capacitor depends on the direction of current.

### Step-by-Step Solution:

1. **Understanding the Assertion (A):**
- The assertion states that the voltage across a capacitor is influenced by the direction of current.
- When current flows in a certain direction, it affects how the capacitor charges and discharges, which in turn affects the voltage across it.

2. **Understanding the Reason (R):**
- The reason also claims that the voltage across a capacitor depends on the direction of the current.
- This is a true statement as the behavior of the capacitor is indeed dependent on the current direction.

3. **Analyzing the Voltage Drop Across the Capacitor:**
- When current flows into the capacitor in the direction of charging, the voltage drop can be expressed as \( V = -\frac{Q}{C} \), where \( Q \) is the charge on the capacitor.
- Conversely, if the current flows in the opposite direction (discharging), the voltage drop can be expressed as \( V = \frac{Q}{C} \).
- This indicates that the voltage drop across the capacitor is indeed dependent on the direction of the current.

4. **Conclusion on the Assertion and Reason:**
- Both the assertion and the reason are true.
- However, the reason does not fully explain the assertion because it does not address the aspect of the voltage increasing or decreasing based on the current direction.

5. **Final Answer:**
- Therefore, the correct option is that both the assertion and reason are true, but the reason is not the correct explanation for the assertion. This corresponds to option B.