Section 23 EPA 1986 enables the Central Government to DELEGATE its powers under the Act to:

1. Section 23 EPA 1986: 'Without prejudice to the provisions of sub-section (3) of section 3, the Central Government may, by notification in the Official Gazette, delegate, subject to such conditions and limitations as may be specified in the notification, such of its powers and functions under this Act except the power to constitute an authority under sub-section (3) of section 3 and to make rules under section 6, as it may deem necessary or expedient, to any officer, State Government or other authority.' 2. The DELEGATION enables operational efficiency — Central Government can delegate to MoEF&CC officers, SPCBs, etc. 3. Two NON-DELEGABLE powers: (i) constituting an authority under Section 3(3); (ii) rule-making under Section 6. 4. Hence option B is correct. _Source: EPA 1986 / Constitution / International Conventions — Environment (Protection) Act 1986, Section 23_