Identify, which of the following statements are True.

A. Commuted pension received by a government employee is fully exempted from Income Tax

B. Section 30 of the Income Tax Act 1961 discusses deduction in respect of rent, rates, taxes, repairs and insurance of building used by the assessee for the purpose of business

C. Section 33 of the Income Tax Act 1961, defines provision regarding depreciation of tangible assets

D. Capital gain arises from transfer of any assets

E. Short term Capital assets is defined under section 2(42 A) of the Income Tax Act 1961

Choose the correct answer from the loptions given below: