Since, electric field at a point is equal to electric flux passing per unit area, therefore,
is the net flux emanating from a closed surface. Though net flux through the closed surface depends upon the charges enclosed in that surface only but electric field E at a point depends not only upon charges enclosed but it depends upon charges lying outside the surface also. Hence (A) is wrong.
Gauss law is applicable to a closed surface. The surface may have any shape. It means, it is a general law. Hence (B) is wrong.
Gauss law is
It means, net flux through a closed surface depends upon Σq. But it is equal
to net charge enclosed within the surface only. Hence (C) is correct. Obviously (D) is wrong.