D. Both (A) and (B) Explanation: Any corporate (entity registered as a company under the Companies Act, 1956/ 2013) or body corporate (entity specially created out of a specific act of the Parliament) is eligible to issue Rupee denominated bonds overseas. Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) coming under the regulatory jurisdiction of the Securities and Exchange Board of India (SEBI) are also eligible. Indian banks are, however, not permitted to issue such bonds. Other resident entities like Limited Liability Partnerships and Partnership firms, etc. are also not eligible to issue these bonds.