- Aniline (\(\text{C}_6\text{H}_5\text{NH}_2\)) is more basic than acetanilide (\(\text{C}_6\text{H}_5\text{NHCOCH}_3\)).
- In acetanilide, the lone pair of electrons on nitrogen is delocalized due to resonance with the carbonyl group of the acetyl group (\(-COCH_3\)).
This delocalization reduces the availability of the lone pair on nitrogen for protonation, hence decreasing basicity.
So:
- Assertion is true — acetanilide is less basic than aniline.
- Reason is also true — acetylation pulls electron density away from nitrogen.
- And Reason correctly explains the Assertion.
\[
\boxed{\text{Both A and R are true and R is the correct explanation of A.}}
\]