The “Instrument of Instructions” contained in the Government of India Act 1935 have been incorporated in the Constitution of India in the year 1950 as

The correct answer is B) Directive Principles of State Policy.

Explanation: The "Instrument of Instructions" contained in the Government of India Act 1935 were directives issued to the Governor-General and Governors of the provinces, guiding them in the exercise of their administrative and legislative powers. These instructions were essentially a set of recommendations for good governance, aiming to promote the welfare of the people.

In the Constitution of India, 1950, these "Instrument of Instructions" were largely incorporated as the Directive Principles of State Policy (DPSP) in Part IV. The DPSP are non-justiciable guidelines for the State to keep in mind while formulating laws and policies, aiming to establish a welfare state and achieve social and economic justice. They reflect the same spirit and purpose as the Instrument of Instructions – to guide the state in its governance towards the well-being of its citizens.

Analysis of options: A) Fundamental Rights: These are justiciable rights enforceable by citizens against the state. The Instrument of Instructions were directives to the state, not rights against it. B) Directive Principles of State Policy: This is correct. The DPSP are non-justiciable guidelines for the state, directly mirroring the nature and purpose of the Instrument of Instructions. C) Extent of executive power of State: While the Instrument of Instructions guided the exercise of executive power, they were more about the principles guiding it rather than merely defining its extent. The extent of executive power is defined by other constitutional provisions. D) Conduct of business of the Government of India: This refers to procedural rules for government functioning (e.g., how orders are authenticated). The Instrument of Instructions were about substantive principles of governance and welfare, not just procedural conduct.