Which of the following conditions should be fulfilled by an Assessee to avail deduction u/s. 91 of Income Tax Act. 1961?

a. The Assessee is a tax resident in India during the relevant previous year.

b. The income accrues or arises to him/her outside India.

c. There is an agreement for relief from double taxation between India and the other country when the income has accrued or arisen.

d. The Assessee has paid tax on his/her foreign income in the foreign country.

e. India does not have any agreement for relief from double taxation with the country.

Choose the most appropriate answer from the options given below: