(i) Both A and R are true and R is the correct explanation of A
ii) Both A and R are true but R is not the correct explanation of A.
(iii) A is true but R is false.
(iv) A is false and R is true.
Assertion : The number of significant figures depends on the least count of
measuring instrument.
Reason : Significant figures define the accuracy of measuring instrument.

Dear student,

Assertion is correct but Reason is incorrect

The significant digits determine precision of the instrument, let's say using scale a value read is 1.8 m, using more precise instrument the reading can be 1.83. 
Accuracy is closeness of a measured value to actual value, which is independent of measuring instrument least count.

Regards

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