Question
Assertion : Just before setting, the sun may appear to be elliptical. This happens due to refraction.
Reason : Refraction of light ray through the atmosphere may cause different magnification in mutually perpendicular directions.

Answer

(a) When the sun is close to setting, refraction will effect the top part of the sun differently from the bottom half. The top half will radiate its image truly, while the bottom portion will send an apparent image. Since the bottom portion of sun is being seen through thicker, more dense atmosphere. The bottom image is being bent intensely and gives the impression of being squashed or "flattened" or elliptical shape.

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