Nikhil is looking for tax-efficient savings methods for his disposable income. He is considering an equity-linked savings scheme, national savings certificates and an endowment insurance policy. Premiums for which of these investments are allowed to be deducted from his taxable income?

• A. he national savings certificates only
• B. he equity-linked savings scheme and the national savings certificates only
• C. he national savings certificates and the endowment insurance policy only
• D. he equity-linked savings scheme, the national savings certificates and the endowment insurance policy