Step 1: Recall concept of apparent dip.
If actual dip is $\theta$, and the dip needle makes an apparent dip $\theta'$ in a plane inclined at angle $\alpha$ to the magnetic meridian, then the relation is:
\[
\tan \theta' = \frac{\tan \theta}{\cos \alpha}.
\]
Step 2: Take ratio.
\[
\frac{\tan \theta'}{\tan \theta} = \frac{1}{\cos \alpha} = \sec \alpha.
\]
Step 3: Conclusion.
Hence, the correct answer is (A) $\sec \alpha$.