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‘August offer’ was issued by-
A. British Crown
B. British Parliament
C. Viceroy
D. Secretary of state

Answer
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Hint:
In March 1940, Congress in its annual session in Ramgarh in Bihar passed a resolution offering the British Government support in war, if a provisional National Government is set up at the center. Establishing a National Government immediately at the center was something to which the British Government would not agree.

Complete step by step solution:
A huge disappointment for Indians came when the Viceroy of India, Lord Linlithgow declared India as a party against Germany in the Second World War. So the Viceroy Lord Linlithgow presented the August Offer. Indians were not ready for this as they were looking for their own independence and suddenly they were involved in a divesting War with which they had nothing to do. France and the Axis powers and Allies were suffering many reverses in the War. There was also a change of Government in Britain and Winston Churchill became the British Prime Minister in 1940. Viceroy’s executive council would be expanded without delay. Also the Viceroy clearly stated that any changes to the Constitutional machinery of India as a whole can be done only with the combined consent of the Indian National Congress and Muslim League. Jawahar Lal Nehru said that the dominion status concept was dead as a doornail.

So, the correct option is the option Viceroy.

Note:
The Indian National Congress rejected this offer at its meeting at Wardha in August 1940. It demanded complete freedom from colonial rule. The Viceroy’s council would be expanded quickly to incorporate more Indians than British.