Given below are two statements: one is labelled as Assertion (A)...

According to Brewster's law, the tangent of the polarizing angle (Brewster's angle, $i_b$) is equal to the refractive index of the medium relative to the surrounding medium, so $i_b = \tan^{-1}(\mu)$. Thus, the Reason (R) is correct.

For light traveling from air to any transparent medium, the refractive index $\mu$ is strictly greater than 1. Therefore, $\tan(i_b) > 1$.

Since $\tan(45^\circ) = 1$ and the tangent function is strictly increasing in the interval $(0^\circ, 90^\circ)$, it follows that $i_b > 45^\circ$.

The Assertion (A) states that Brewster's angle is always less than $45^\circ$, which contradicts the derived result. Hence, the Assertion (A) is not correct.

Answer: (A) is not correct but (R) is correct