Which of the following exemption or deduction will not be available, if assessee opt to be taxed under section 115 BAC for assessment year 2024-25?

A. House Rent Allowance.

B. Leave Travel Concession.

C. Standard deduction.

D. Tax on Employment.

E. Interest on loan taken for self - occupied house property.

Choose the correct answer from the options given below:

1
A, C, D, E only
2
A, B, C only
3
A, B, D, E only
4
B, C, D, E only

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