To answer this question, you need to understand the expanded form of IOU internal to TCS.
Option A) Indian Operating Unit - This option is incorrect. IOU does not stand for Indian Operating Unit.
Option B) International Operating Unit - This option is incorrect. IOU does not stand for International Operating Unit.
Option C) Independent Operating Unit - This option is correct. IOU stands for Independent Operating Unit within TCS.
Option D) Internal Operating Unit - This option is incorrect. IOU does not stand for Internal Operating Unit.
The correct answer is C) Independent Operating Unit. This option is correct because IOU within TCS refers to an Independent Operating Unit.