Which of the following in respect of 'set-off' is correct?

Correct option is D

Under Order VIII Rule 6 of the Code of Civil Procedure, 1908 (CPC), a set-off can be claimed by the defendant in a suit for the recovery of money under the following conditions:

1. It can only be claimed in a suit for the recovery of money (Option A).
2. The claim under set-off must be an ascertained sum of money (Option B).
3. The amount must be legally recoverable and not barred by the Limitation Act, 1963