Step 1: Understanding the Question:
The question asks about the statutory requirement for acceptance to be "absolute and unqualified" and what legal transformation this achieves under the Act.
Step 2: Key Legal Principles and Approach:
The conditions for a valid acceptance are detailed in Section 7 of the Indian Contract Act, 1872.
Section 7(1) explicitly states the purpose of requiring an absolute and unqualified acceptance.
Step 3: Detailed Explanation:
• Statutory Wording: Section 7 of the Act states: "In order to convert a proposal into a promise, the acceptance must— (1) be absolute and unqualified..."
• Mirror Image Rule: This reflects the common law "mirror image rule", which dictates that the acceptance must match the proposal exactly without any additions, omissions, or modifications.
• Effect of Variations: If the accepting party adds any conditions, changes the price, or alters terms, it is not an absolute and unqualified acceptance.
• Instead, it is treated as a counter-proposal (counter-offer), which rejects the original proposal.
• Result of Valid Acceptance: Only when the acceptance is completely absolute and unqualified does it succeed in converting the open proposal into a binding "promise" (Section 2(b)).
• Therefore, Option (C) is the precise statutory consequence.
Step 4: Final Answer:
To convert a proposal into a promise, the acceptance must be absolute and unqualified, making Option (C) the correct answer.