Mohan, has rendered his services in India and retired in 2015. He then shifted and settled in Singapore. The pension received by him for such services would be _____?

• A. Deemed to accure or arise outside India
• B. Deemed to accure or arise in India only when it is received in India
• C. Deemed to accure or arise in India only when it is received outside India
• D. Deemed to accure or arise in India