A clean way to work through this is to separate the three jobs a complete PUC scheme needs done, namely fixing the emission limit, fixing the testing and certification procedure, and fixing the legal consequence of non-compliance, and then match each job to the right provision.
Since Section 190(2) together with Rules 115 and 116 is the only combination that covers all three jobs, fixing the standard, the procedure, and the penalty, that combination is the legal basis for the PUC Certificate.
Questions like this are often built by shifting the correct section and rule numbers slightly to create plausible-looking distractors, so checking the internal consistency of each option is also a useful cross-check.
Since the other three combinations pair unrelated general or subject-specific provisions with equally unrelated rule numbers, while only the first combination tracks the actual emission-compliance scheme, the correct answer is Section 190(2) of the Motor Vehicles Act, 1988 and Rules 115 and 116 of the Central Motor Vehicles Rules, 1989.