Step 1: Legal framework of ART.
The Assisted Reproductive Technology (Regulation) Act recognizes the legal status of children born through assisted reproductive techniques.
Step 2: Status of the child.
The law clearly provides that a child born through assisted reproductive technology shall be deemed to be the biological child of the commissioning couple.
Step 3: Effect of the provision.
This ensures legitimacy, inheritance rights, and parental responsibility vest in the commissioning couple and not in the donor.
Step 4: Conclusion.
Therefore, the correct answer is (B) Commissioning couple.