In WordPress reading option if you select page as home then that is called frontend page technically and in that is_home() returns false as it’s not the actual archive page home page that we find default. There is another helper function in wordpress to check if regular or page based home using is_front_page() but if you check in plugin or theme using is_front_page() it will return true for both regular archive home or frontpage based home page(if you set a page as home). So, how can we check if the home page is page based front page or archive base front page or home ?
https://gist.github.com/manchumahara/9112df535b704409bc4ba24311c540d6