Section 173 CrPC requires the officer in charge of a police station, on completion of investigation, to forward to the Magistrate empowered to take cognizance:

1. Section 173(2) CrPC requires the investigating officer, on completion of investigation, to forward a report in the form prescribed by the State Government to a Magistrate empowered to take cognizance of the offence. 2. The report (commonly called the 'charge-sheet' or 'final report') contains: (i) names of parties; (ii) the nature of information; (iii) the names of witnesses; (iv) whether an offence is committed and by whom; (v) whether the accused has been arrested; (vi) whether forwarded in custody; (vii) medical examination of victim where applicable. 3. Section 173(8) permits further investigation even after submission of the report. 4. The Magistrate may take cognizance under Section 190(1)(b) on the basis of the report. 5. Hence option B is correct. _Source: Indian Penal Code 1860 / Code of Criminal Procedure 1973 / Indian Evidence Act 1872 (Bare Acts, indiacode.nic.in) — CrPC, Section 173_