26.
The answer is: D
Explanation
The correct option is D: All of the above.
According to Section 161 (2) of the Code of Criminal Procedure, 1973, a witness may refuse to answer questions put by a police officer if the answers would have a tendency to expose him to a criminal charge, a penalty, or a forfeiture. This is to protect the witness from self-incrimination and to ensure that the investigation is fair and impartial.