Correct option (a) 40 mL
Explanation:

Suppose, x mL volume of 0.1 N NaOH is required to complete neutralization of 10 mL of this solution.
So, meq of NaOH = 0.1 x (x) (by, N x V in mL)
meq of oxalic acid = 0.4 x 10
On complete neutralization, one meq of acid is neutralized with one meq of base.
So, meq of NaOH = meq of oxalic acid
:. 0.1 x (x) = 0.4 x 10
x = 0.4 x 10/0.1 = 40 mL