Step 1: Understanding the Concept:
Indian chronology is built on a decimal-based system for daily time and a vast cyclical system for cosmic time. Knowing the multipliers for these units is essential for Ahargana and Kalpa calculations.
Step 2: Detailed Explanation of Statements:
1. Statement A: A Mahayuga consists of 12,000 Deva-years (or 4,320,000 human years), not 100. This is FALSE.
2. Ghatikas (B): In the Indian system, a day is divided into 60 Ghatikas (also called Nadis). Each Ghati is 24 minutes. This is the standard division for daily timekeeping. Statement (B) is TRUE.
3. Mahayuga (C): A Mahayuga is defined as the sum of the four individual Yugas. Statement (C) is TRUE.
4. Lunar Month (D): A lunar month is defined by the Moon's elongation cycle, which is divided into 30 equal segments of $12^\circ$ each, called Tithis. Statement (D) is TRUE.
5. Statement E: 432,000 years is the duration of a Kali Yuga. A Kritayuga is 4 times that (1,728,000 years). This is FALSE.
Step 3: Verification with Options:
- The true statements are B, C, and D.
- Option (4) selects this correct group.
Step 4: Final Answer:
The correct definitions are B (60 Ghatikas = 1 day), C (4 Yugas = 1 Mahayuga), and D (30 Tithis = 1 Month).