38.
The answer is: D
Explanation
The correct option is D: All of the above.
The provisions of the Indian Penal Code apply to any offence committed by any of the three categories mentioned in the options. This is stated in Section 4 of the Penal Code, which extends the jurisdiction of the Code to extra-territorial offences. The section also provides an explanation and an illustration for the application of the Code to offences committed outside India.