Two very different kinds of statement sit side by side here. The first is a piece of constitutional text. The second is a sweeping claim of permanence. Constitutional text is easy to verify, while sweeping claims usually collapse under one counter example, so start with the claim.
The confusion R plays on is a real distinction. Article 13(2) controls ordinary lawmaking by the legislature, and there the rights are indeed shielded. It does not control the constituent power of amendment, which is why Kesavananda Bharati had to invent the basic structure test as the outer limit instead. So the rights are protected against everyday laws but remain open to amendment, and even the protection they do have yields to reasonable restrictions and to Emergency provisions under Articles 358 and 359.
Let's summarize:
A is true and R is false, so the answer is option (C).