Assertion (A): What constitutes attempt to crime is a tricky and complicated question and it is an area of intense study.
Reasoning (R): It can be stated that save in some exceptional circumstances, criminal liability arises only when the crime has reached the stage of preparation.

A is correct but R is false.

Any Crime has a few key stages to it – Intention, preparation, attempt and commission. Ordinarily, the first two stages (intention and preparation) do not give rise to any form of criminal liability. This implies that merely having an intention to commit a criminal act is not punishable, nor is making preparation for the same. Liability in criminal law arises when one goes beyond the stage of preparation and attempts to do the forbidden act. What constitutes attempt is again a tricky and complicated question which is an area of intense study. However, it can be stated that save in some exceptional circumstances, criminal liability arises only when the crime has reached the stage which is gone beyond preparation and has entered into the domain of attempt.