The correct choice is (b) False
The best I can explain: Imagine a fluid element with its bottom layer having zero velocity and upper layer, at a height ‘h’, having velocity ‘v’. As the fluid moves, the bottom layer stays as it is, while the other layers will move relative to the bottom layer. So, the strain (=v*Δt/h) continuously increases with time. So we talk about strain rate (=v*Δt/h*Δt = v/h) and not about strain. And we say that stress is proportional to strain rate. Therefore the coefficient of viscosity is the ratio of stress & strain rate.