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The statement "$V = IR$ is itself the statement of Ohm's law" is, according to the text, incorrect. The correct view is that

A$V = IR$ merely defines resistance for any device
B$V = IR$ holds only for capacitors
COhm's law forbids the use of $V = IR$
Dresistance is undefined for non-ohmic devices
Answer & Solution
Correct answer: A. $V = IR$ merely defines resistance for any device
1. The relation $R = V/I$ defines resistance for any conducting device, ohmic or not. 2. Ohm's law is the stronger assertion that the I-V plot is linear, i.e. R is independent of V. 3. So $V = IR$ is a definition, not the law itself, making A correct. 4. Resistance can still be defined for non-ohmic devices (D wrong); the law applies to resistors, not capacitors (B wrong). _Source: NCERT Class 12 Physics Ch 3 "Current Electricity", p.24_
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