Reason (R): Potential drop across internal resistance of cell increases terminal potential difference.
Solution:
Assertion (A) is false. The terminal potential difference \( V \) is equal to emf \( E \) when no current is drawn (open circuit) and can be greater than \( E \) during charging. Reason (R) is false. The potential drop across internal resistance (\( Ir \)) actually decreases the terminal potential difference (\( V = E - Ir \) for discharging).
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