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Q. Assertion (A) Formal charges do not indicate real charge separation within the molecule.
Reason (R) Formal charges help in the selection of the lowest energy structure from a number of possible Lewis structures for a given species.

Chemical Bonding and Molecular Structure

Solution:

Formal charge help in the selection of lowest energy structure from a number of possible structures for a given species. Formal charge do not indicate real charge separation within the molecule.
Thus, both $A$ and $R$ are correct but $R$ is not the correct explanation of $A$.