Understanding Currency Issuance in India
In India, the issuance of currency notes, including the Rs. 10 note, is primarily the responsibility of the Reserve Bank of India (RBI). Let’s explore the details:

Role of the Reserve Bank of India (RBI)
- The RBI is the central bank of India and is empowered to issue currency notes under the Reserve Bank of India Act, 1934.
- It manages the currency system in the country and ensures the supply of adequate currency notes to meet public demand.

Why RBI Issues the Rs. 10 Note
- The Rs. 10 note is considered a part of the lower denomination currency, which is essential for daily transactions.
- The RBI designs, prints, and distributes these notes, ensuring that they meet the required security features and specifications.

Other Institutions Involved
- While the RBI issues currency notes, the Government of India and the Ministry of Finance play a role in framing policies related to currency and financial stability.
- However, they do not directly issue currency notes; this responsibility lies solely with the RBI.

Conclusion
In conclusion, the correct answer to the question of who issues the Rs. 10 note is option 'B', the Reserve Bank of India. The RBI's role is crucial in maintaining the integrity and efficiency of the currency system in India, ensuring that the public has access to necessary denominations for everyday transactions.