Which of the following statements is correct about soiled/mutilated note?

• A. All banks are authorized to accept soiled notes across their counters and pay the exchange vale
• B. All public senor bank branches and currency chest branches of private sector banks are authorised to adjudicate and pay value in respect of mutilated notes
• C. The RBI has also authorised all Commercial Bank branches to treat certain notes in ‚Äö√Ñ√≤two pieces‚Äö√Ñ√¥ as soiled notes and pay exchange value
• D. All of the above