- Assertion : If $P(A \cap B) = 0$, then A and B are independent events. This assertion is true. If two events are independent, it means that the occurrence of one event does not affect the probability of the other event. The condition $P(A \cap B) = 0$ implies that A and B cannot occur together, which is a characteristic of independent events. Therefore, the assertion is correct.
- Reason (R): Two events are independent if the occurrence of one does not affect the occurrence of the other. This definition is incomplete. The correct definition of independent events is: two events A and B are independent if and only if:
\[
P(A \cap B) = P \times P
\]
The reason provided in the question is false because it does not account for the correct condition for independence, which is based on the multiplication rule. Thus, Reason (R) is incorrect.
Therefore, while Assertion is true, Reason (R) is false. Thus, the correct answer is option (C).