Given Answer is correct
Set up an on-premises data gateway: Download and install an on-premises data gateway on a machine that has access to the SQL Server database. Make sure that the gateway is registered to the same workspace as the dataset.
Configure a data source: In the Power BI service, go to the dataset settings, and select the data source. Then, enter the necessary details, including the server name, database name, and credentials.
Schedule refresh: In the dataset settings, go to the "Scheduled refresh" tab, and set up a refresh schedule. Ensure that the gateway is selected as the "Data source credentials" option.
Publish the dataset: Finally, publish the dataset to the Power BI service. The dataset will be refreshed according to the schedule you set up, and the on-premises data gateway will allow the service to connect to the SQL Server database.
No confusion, and no need to discuss further