Which of the following are deemed to be dividend for the purpose of computing income chargable under the head, Income from other sources, as per the Income Tax Act, 1961?

A. Payment on buy-back of shares

B. Payment to shareholders on reduction of capital

C. Distribution of debentures to shareholders

D. Loan granted to shareholders in the ordinary course of business

E. Loan granted to shareholders by a closely held company

Choose the correct answer from the options given below: