Step 1: Examine the assertion.
Rare tautomeric forms of DNA bases can pair with incorrect complementary bases during DNA replication.
This leads to spontaneous mutations.
Hence,
\[
\boxed{\text{Assertion [A] is true}.}
\]
Step 2: Examine the reason.
Tautomeric shifts alter the hydrogen-bonding pattern of nitrogenous bases.
This causes abnormal base pairing, such as
\[
A^*\!-\!C
\quad\text{or}\quad
G^*\!-\!T.
\]
Hence,
\[
\boxed{\text{Reason [R] is true}.}
\]
Step 3: Establish the relationship.
The altered hydrogen-bonding pattern directly explains how tautomeric shifts produce spontaneous mutations.
Therefore,
\[
\boxed{
\text{Both [A] and [R] are true and [R] correctly explains [A].}
}
\]
Thus,
\[
\boxed{(A)}
\]
is the correct answer.