The transcription unit is the segment of DNA that takes part in transcription. All five statements accurately describe its architecture:
• Components (A): It consists of the Promoter (start), the Structural Gene (actual code), and the Terminator (end).
• Promoter Location (B & C): The promoter is located upstream ($5'$-end) of the structural gene (referenced to the coding strand). It is the specific DNA sequence where RNA polymerase binds to initiate the process.
• Strand Definition (D): By its position and orientation, the promoter determines which strand will act as the template strand ($3' \rightarrow 5'$) and which will be the coding strand ($5' \rightarrow 3'$).
• Terminator (E): The terminator is located downstream ($3'$-end) relative to the coding strand and signals the end of transcription.
Since all statements (A, B, C, D, and E) are factually correct according to NCERT standards, option (b) is the right choice.