Concept:
Dynamic viscosity ($\mu$) measures a fluid's internal resistance to flow. Its unit can be derived directly from the variables in Newton's law of viscosity.
Step 1:
Starting with $\tau = \mu \frac{du}{dy}$, we isolate dynamic viscosity ($\mu$):
$$ \mu = \frac{\tau}{du/dy} $$
Step 2:
Shear stress ($\tau$) is force over area, measured in Newtons per square meter ($N/m^2$ or Pascals).
Velocity ($u$) is measured in meters per second ($m/s$).
Distance ($y$) is measured in meters ($m$).
Step 3:
$$ \text{Unit of } \mu = \frac{N/m^2}{(m/s) / m} $$
Step 4:
The $(m/s)/m$ simplifies to $1/s$ (inverse seconds).
$$ \text{Unit of } \mu = \frac{N/m^2}{1/s} = \frac{N \cdot s}{m^2} $$
This matches option (C). Note that Poise and Centipoise are CGS units, not SI units, and $m^2/s$ is the unit for kinematic viscosity.