Match the following.
List-I | List-II |
a. Deduction in respect of income of cooperative societies | 1. 100% of such income or Rs. 3,00,000, whichever is less |
b. Deduction in respect of royalty on patent | 2. Maximum of Rs. 10,000 |
c. Deduction in respect of interest on deposits in saving account | 3. 100% of profit, but in some case amount is fixed at Rs. 50,000/Rs. 1,00,000 |
d. Deduction in respect of contribution to certain provident funds | 4. Maximum of Rs. 1,50,000 |
A. a-3, b-1, c-2, d-4
B. a-1, b-3, c-2, d-4
C. a-1, b-2, c-4, d-3
D. a-1, b-3, c-4, d-2
Answer: Option A
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