The first line declares a variable 'x' of type 'int', and assigns the numeric literal value 44 to that variable.
int x = 44;
The next line (2) declares a variable 'p' of type 'pointer to int', and assigns the value of the expression '&x' (which is the address of x, a pointer to int),
int *p = &x;
The next line (3) declares a variable 't' of type 'pointer to, pointer to int' (a pointer that contains a pointer to an int type), and assigns the expression '&p' (which is the address of p, a pointer to int,
int **t = &p;
The variable t is a 'doubly-indirected pointer'.
Now comes the 'tricky part'.
The next line (4) declares a variable 'a' which is a bool(ean) variable (true/false), and assigns the value of the expression on the rhs (right hand side, '(*t = &x)'. The parenthesis are there to ensure the intended order of precedence is observed. So we evaluate the expression '*t = &x'.
bool a = (*t = &x);
Here is the 'tricky' part, the code provided has an assignment '=' operator! If this were comparison, then the '==' operator would appear. So this statement takes the address of x (pointer to int), and stores it into *t (the location pointed at by t, and that location is a pointer to int).
Were this comparison, the expression would compare the same values, and would be true. But this is assignment. And an assignment expression returns the value assigned, which is the address of x (pointer to x). On most systems, that pointer is a location in memory (and could only be zero(NULL) if the variable were stored at the zero address).
The expression is of type 'pointer to int', but is converted (cast) to type bool. Since C considers false=0 and true anything not equal to 0, the value is converted from (likely not NULL) pointer to int to bool (true).
Had the parenthesis been omitted, then the assignment would still occur (right to left order of evaluation for assignment operator), but then the cast would occur. But remove the parenthesis, compile it and see what your compiler says.