beckmann rearrangemt is normally an acid catalsed rearrangement of oxime. as u know, in the first
step , dehydration i.e. more precisely , the removal of -OH group takes place. but, -OH is a bad
leaving group. so, the reagent used should enhance the leaving capability of -OH group. Now,
observing the options, Tosyl group when attached to any group , makes it a very good leaving
group. Next , R-SO2Cl is a lewis acid and it enhances the leaving capability of -OH group by
accepting its lone pair. BF3 too is a lewis acid with incomplete octet.
thus ans is d)