Why Correct: The Gateway of India, a basalt arch monument built in 1924 in Mumbai, is not a UNESCO World Heritage Site. It is a prominent landmark but has not been inscribed on the UNESCO list.
Distractor Analysis: Ellora Caves, a complex of Hindu, Buddhist, and Jain rock-cut monuments in Maharashtra, was inscribed as a UNESCO World Heritage Site in 1983. Kaziranga National Park in Assam, famous for the one-horned rhinoceros, was inscribed in 1985. The Churches and Convents of Goa, a set of Portuguese-era religious buildings in Old Goa, were inscribed in 1986.
Takeaway: India has over 40 UNESCO World Heritage Sites, including the Taj Mahal, Ajanta Caves, and the Mountain Railways of India. The Gateway of India is often confused with the India Gate in New Delhi, which is a war memorial, not a UNESCO site either.