Hint:Thevenin’s theorem is originally stated in terms of DC resistive circuits only. It is one of those theorems that help to solve or simplify a given electrical circuit. With help of Thevenin's theorem , we can find the potential difference (voltage) across and current in a load resistance in a given circuit.
Let us first understand what Thevenin’s theorem is and discuss its properties.Thevenin’s theorem states that ‘An linear electrical network containing only voltage sources, current sources and resistances can be replaced at terminals A-B by an equivalent combination of a voltage source V in a series connection with a resistance R’.
In simple words this theorem provides an easy method for analyzing power circuits, which typically has a load/resistance that changes value during the analysis process. Hence, provides an efficient way to calculate the voltage and current flowing across a load without having to recalculate your entire circuit over again. However, the thevenin’s is only applicable for DC (direct current) circuit, where there is a constant potential difference and current maintained in the circuit.
It cannot be applied to an AC circuit because the voltage and current in an AC circuit are continuously changing with time.Hence, the given statement that says that Thevenin’s theorem provides a method for the reduction of any ac circuit to an equivalent form consisting of an equivalent current source in parallel with an equivalent impedance is false.
This means that the correct option is B.
Note:Whole statement is not false. It is true that Thevenin’s theorem provides a method for the reduction of a circuit to an equivalent form consisting of an equivalent current source in parallel with an equivalent impedance. But it can only be applied to a DC circuit and cannot be applied for an AC circuit.