**Core Concept**
The Medical Termination of Pregnancy (MTP) Act, 1971, is a legislation that governs the termination of pregnancy in India. The Act stipulates certain conditions and requirements for the termination of pregnancy, including the involvement of medical professionals.

**Why the Correct Answer is Right**
According to the MTP Act, 1971, a woman can undergo an abortion if the pregnancy is not more than 20 weeks. In cases where the pregnancy is between 12 to 20 weeks, the opinion of two medical practitioners is required. This is to ensure that the decision to terminate the pregnancy is made with due consideration and caution. The two medical practitioners must be registered medical practitioners not below the rank of assistant surgeon or assistant medical officer.

**Why Each Wrong Option is Incorrect**
**Option A:** Incorrect because the MTP Act does not specify any particular gestational age for requiring two medical opinions.
**Option B:** Incorrect because the MTP Act does not require two medical opinions for termination of pregnancy up to 12 weeks.
**Option C:** Incorrect because the MTP Act does not require two medical opinions for termination of pregnancy beyond 20 weeks.

**Clinical Pearl / High-Yield Fact**
It is essential for medical practitioners to be aware of the MTP Act and its requirements to ensure that they comply with the law and provide appropriate care to their patients. The Act also emphasizes the importance of informed consent and the involvement of two medical practitioners in the decision-making process.

**Correct Answer: B.**