The term current account transaction is defined as a transaction other than a capital account transaction and without prejudice to the generality of the foregoing, such transaction includes:

A. Overseas direct investment, (ODIs) from India

B. Payment due as interest on loans and as net income from investments

C. Remittances for living expenses of parents, spouse, and children residing abroad

D. Borrowing or lending in foreign exchange and in Indian rupees

Choose the correct answer from the options given below: