For which of the following Income Tax Department has to open special return counters?

• A. Defence Personnel, Salaried Tax Payers & Pensioners
• B. Salaried Tax Payers, Defence Personnel & Differently-abled Persons
• C. Pensioners, Salaried Tax Payers & Differently-abled Persons
• D. Salaried Tax Payers, Pensioners & Differently-abled Persons