99. Which of the following benefits are not allowable to Ms. Sakshi, a non- resident, while computing her total income and tax liability for A.Y. 2021-22 under the Income-tax Act, 1961? (a) Deduction of 30% of gross annual value while computing her income from house property in Bangalore ra (b ) Tax rebate of * 9,500 from tax payable on her total income of * 4,40,000 Deduction for donation made by her to Prime Minister's National Relief Fund (c) (d) Deduction for interest earned by her on NRO savings account permitted to be maintained by RBI