Correct Option (C)
The Indian National Army (INA) was formally revived and reorganized under Subhas Chandra Bose in October 1943 in Singapore. Bose assumed command of the INA from Rash Behari Bose, who had initially founded the League and the first INA in 1942. Singapore served as a strategic base for the Japanese during World War II, facilitating the INA's operations and its declared objective of liberating India from British rule.
Incorrect Options:
Japan: While Japan provided significant support to the INA, including military assistance and diplomatic recognition of the Provisional Government of Free India, the INA itself was not formed on Japanese soil. Its operational base and formal establishment under Subhas Chandra Bose were in Southeast Asia.
Burma: Burma (present-day Myanmar) was a significant theatre of operations for the INA, particularly during its advance towards India. However, the INA's formation and headquarters were not located in Burma. It was a frontline region where INA forces engaged in combat alongside Japanese troops.
Malaya: Malaya (present-day Malaysia) was an area where many Indian prisoners of war, who later formed the nucleus of the INA, were captured by the Japanese. While recruitment and initial organizational efforts for the INA occurred in various parts of Southeast Asia, including Malaya, the formal establishment and leadership transfer to Subhas Chandra Bose in 1943 took place in Singapore.