MOST SAFE OPENING FOR BLACK AGAINST E4

I need a most tactical and safe opening for black which brings a draw or win position for black...!

Easy: Sicilian

Easy: Sicilian

https://www.chess.com/openings/B10_Caro_Kann_Defense

I've been playing the Caro-Kann (1...c6) exclusively for many years, and I wouldn't recommend it to you. It has a reputation of being super safe, but if white knows what they're doing, you can fall into nasty traps, or be left with a miserable midddlegame. If you feel confident you can avoid falling into a clearly worse position, and are good at endgames, then go for it. Alternatively, my recommendation would be to play 1...e5. You can get easy development and a relatively balanced position.

If you go to: https://www.chess.com/openings it provides stats for every opening and counter move for several moves into a game. The move is shown at the left and an overall percentage of White wins, Black wins and draws in the three right columns. So, clicking on e4 opens the board with White's e4 move and a set of possible Black moves to reply to e4, again showing average results for that selection. Selecting c5 moves Black's piece and opens another set of choices. The name of the opening or defence is shown at the top of the screen. If you clicked c6 after e4, you would arrive at the board shown in MickeyDeadGuys post #11. You can click the < back button to see how other options might play out.

Qd8 Scandinavian, very low-theory and when you continue Nf6 e6 c6 (after the light squared Bishop is out of the pawn chain) Nbd7 you have a solid position.

I really like the Scandinavian defense - it doesn't have many complex variations and it isn't abundant with traps too.

i like the scandivian in the modern variation

You can't go wrong with Scandinavian (I think) but I prefer King's pawn game.

Scandinavian with ...Qd8 is rather solid, although there are some dangerous sidelines that need a concrete approach. One advantage of the Scandinavian is that you will probably know better what to do in the middle game. Okay, this is not a huge advantage, as several lines are not forced. Black will usually play with less space and without the bishop pair. On the other hand it is difficult for white to prove that this advantage is enough to convert to a win among players bellow GM-level according to some experts of this system, as for example John Bartholomew and Daniel Lowinger.