The correct answer is option 'D' - Presence of cell wall.

Explanation:
Prokaryotic and eukaryotic cells are the two basic types of cells found in living organisms. They have several differences that distinguish them from each other. However, one of these differences is not related to the presence of a cell wall.

Prokaryotic cells are simple cells that lack a distinct nucleus and other membrane-bound organelles. On the other hand, eukaryotic cells are more complex and contain a true nucleus and various membrane-bound organelles.

Let's examine the options one by one:

a) Presence of membrane-bound organelles:
This is a difference between prokaryotic and eukaryotic cells. Prokaryotic cells lack membrane-bound organelles, while eukaryotic cells have various membrane-bound organelles such as mitochondria, endoplasmic reticulum, Golgi apparatus, etc.

b) Number of chromosomes:
This is another difference between prokaryotic and eukaryotic cells. Prokaryotic cells usually have a single circular chromosome, while eukaryotic cells have multiple linear chromosomes.

c) Presence of nuclear membrane:
This is also a difference between prokaryotic and eukaryotic cells. Prokaryotic cells lack a nuclear membrane, which means the DNA is not enclosed within a distinct nucleus. In contrast, eukaryotic cells have a well-defined nucleus enclosed by a nuclear membrane.

d) Presence of cell wall:
Contrary to what the options suggest, both prokaryotic and eukaryotic cells can have a cell wall. In prokaryotic cells, the cell wall is composed of peptidoglycan, while in eukaryotic cells, the cell wall can be composed of various materials such as cellulose (in plants) or chitin (in fungi). Therefore, the presence of a cell wall cannot be considered as a distinguishing feature between prokaryotic and eukaryotic cells.

In conclusion, the correct answer is option 'D' - Presence of cell wall.

Presence /Absence of cell wall is the difference between plant & animal cell but not between Prokaryotes & Eukaryotes...So;option D is true..while remaining are the differences in them.