For the purposes of Section 14, Limitation Act, 1963 which of the following must be considered?

A. In excluding the time during which a former civil proceeding was pending, the day on which that proceeding was instituted and the day on which it ended shall both be counted

B. A plaintiff or an applicant resisting an appeal shall be deemed to be prosecuting a proceeding

C. Misjoinder of parties or of causes of action shall be deemed to be a cause of like nature with defect of jurisdiction

D. All of these

Answer: Option D