Under Section 80CCD we need to consider the following point s...

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Under Section 80CCD, we need to consider the following point/s?

A. Salary income is chargeable to tax on 'due basis' or 'receipt basis' which ever is earlier

B. Existence of relationship of employer and employee is must between the payer and payee to tax the income under this head

C. Income from salary taxable during the year shall consists of the salary due from employer, salary paid by employer (including former employer), arrear of salary paid by the employer (including former employer) for the relevant periods

D. All of the above

Answer: Option D


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