The correct options are
A It is 5.30 hours ahead of the Universal Coordinated Time (UTC), the time observed at the Greenwich.
B India does not observe Daylight Saving Time (DST) or other seasonal adjustments.
D Srilanka use IST as its timezone throughout the year.
Indian Standard Time (IST) is observed in India and Srilanka throughout the year. It has a time offset of UTC+5:30.hours. India does not have any seasonal variations in the time followed throughout the country.