Statement A is CORRECT: By structural definition, the neutral axis is the specific layer or line i
beam's cross-section where the bending stress and bending strain are exactly zero. As a
result, it acts as the clear boundary that separates the compression zone (where fibers
undergo shortening) from the tension zone (where fibers undergo elongation).
Statement B is INCORRECT: Standard design codes (like IS 456) require that the actual
depth of the neutral axis (xu) must be kept less than or equal to the maximum or limiting depth
of the neutral axis (xumax). Limiting the depth this way keeps the structural element designed
as an under-reinforced section, ensuring a safe, ductile failure instead.