Step 1: Spodoptera litura damages leaves, not squares, so it is ruled out.
Step 2: Helicoverpa armigera and Earias vitella mainly damage bolls and shoots, not flared squares, so both are ruled out.
Step 3: Flared, rosetted squares are the classic diagnostic symptom of pink bollworm larvae feeding inside.
Correct option: Pectinophora gossypiella.