Step 1: Convert every clue into a directed "older than" arrow: Sameer > Tarun, Tarun > Rahul, Rahul > Umesh, Vikas > Sameer.
Step 2: This time check each person for an "outgoing" arrow, meaning they are stated to be older than someone else: Vikas points to Sameer, Sameer points to Tarun, Tarun points to Rahul, and Rahul points to Umesh.
Step 3: Umesh is the only person with no outgoing arrow - no clue says Umesh is older than anyone.
Step 4: By transitivity, Vikas > Sameer > Tarun > Rahul > Umesh, so Umesh is below every other friend in age.
Step 5: This rules out Rahul, Tarun and Sameer, since each of them is shown to be older than at least one person.
Correct option: Umesh