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 are used to guide behavior and decision-making. Let us break down why a "Rule" is the correct concept for this definition:

1. Definition of a 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 or personal judgment, and prescribes a definite, mandatory course of action or inaction.

2. Comparison with other options:
• Policy: A policy is a general guide to thinking and decision-making. Unlike a rule, a policy is flexible and provides a broad framework within which managers can use their discretion.
• Strategy: A strategy is a comprehensive, long-term plan designed to achieve specific organizational objectives in the face of environmental challenges and competition.
• Procedure: A procedure is a chronological sequence of steps or routine steps to be followed to perform a particular activity or task.

Therefore, the plan that specifically dictates a definite action to be taken or not taken without any flexibility is a Rule.