Match the following items of List-I and List-II and select the correct answer:
List I (Sections) | List II (Maximum Deduction) |
a. Section 80C of I. T. Act | 1. Rs. 10,000 |
b. Section 80D of I. T. Act | 2. Rs. 40,000 |
c. Section 80 DDB of I. T. Act | 3. Rs. 1,00,000 |
d. Section 80 TTA of I. T. Act | 4. Rs. 15,000 |
A. a-3, b-1, c-4, d-2
B. a-3, b-4, c-2, d-1
C. a-4, b-3, c-2, d-1
D. a-2, b-3, c-1, d-4
Answer: Option B
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