The correct answer is Both A and B. Indian steel and metallurgy declined under colonial rule due to the following reasons:The new forest laws prohibited people from entering reserved forests to collect woods. So it became difficult for iron smelters to find words for charcoal. In some areas where government gave access to forests, the people had to give high taxes in return. Iron and steel were imported from Britain in the 19th century. This resulted in people using imported utensils which reduced the value of local smelters. Thus, we can say that the above-mentioned statements are the reasons for the decline of iron and steel manufacturing in India.