Which of the following states that a specific and definite action is to be taken or not to be taken?

The correct option is Rule.

In management and organizational planning, different types of plans serve different purposes. Let's break down why a "Rule" is the correct answer:
1. Rule: A rule is a specific statement that details what must or must not be done in a given situation. It is rigid, allows no room for discretion, and demands absolute compliance. For example, "No smoking in the office" is a rule because it dictates a definite action to be taken (or not taken) without exception.
2. Policy: A policy is a general guide to thinking and decision-making. It provides a broad boundary or framework within which managers can use their discretion (e.g., "The company prefers promoting internal employees").
3. Strategy: A strategy is a comprehensive, long-term plan designed to achieve broad organizational goals in the face of environmental challenges and competition.
4. Procedure: A procedure is a chronological sequence of steps or routine steps to be followed to perform a specific activity (e.g., the steps to request annual leave).
Therefore, because a rule is a specific and definite directive requiring compliance without discretion, it is the plan that states a specific and definite action is to be taken or not to be taken.