Step 1: India’s policy line.
India practiced strategic autonomy—abstaining on many UN votes and not joining Western economic sanctions; it continued energy purchases citing national interest and market stability.
Step 2: China’s policy line.
China criticized unilateral sanctions as counterproductive and maintained/increased trade with Russia, advocating negotiated settlement rather than punitive measures.
Step 3: Contrast with (C) & (D).
The U.S. and Japan are major sanctioning states; they do {not} oppose restrictions.
Step 4: Conclude.
\[
\boxed{\text{Options (A) and (B): India and China.}}
\]