The given 'MESSAGE' is a report of the conversation between Mr. Subbu and Anil. Anil is the person who has written the message "May I take the message for him?"
Option B: The message is reported by Anil, who is Mr. Arya's secretary. So, the message has been left for Mr. Arya. Hence, the first name will belong to the person to whom the message is addressed, i.e., Mr. Arya. So, B is the correct option.
Option A: Mr. Subbu is the person delivering the conversation, hence he is not the recipient of this message and option A is incorrect.
Options C and D: Mr. Anil is the person who has left the message. He cannot address the message to himself.
Similarly, 'Secretary' is the designation of Mr. Anil. (It means that options C and D both refer to the same person.) Hence the recipient cannot be the writer himself. So, options C and D are incorrect.