Which of the following is/are incorrect about neutralisation reaction?

(A) It is a reaction between an acid and a base

(B) In this reaction, a new substance is formed, called salt

(C) Salts formed are only either acidic or basic in nature

(D) Heat is always absorbed in the reaction 

1
(A) and (B)
2
(A) and (C)
3
(B) and (C)
4
(C) and (D)

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