Match the following.
| List-I | List-II |
| a. House rent allowance | 1. Taxable income |
| b. Casual income | 2. A perquisite |
| c. Collection charges on interest on securities | 3. A deduction from income |
| d. Best judgement assessment capital gain | 4. A step taken by 'ex authorities' |
| 5. Is taxable income | |
| 6. Party taxable income |
A. a-6, b-5, c-1, d-3
B. a-4, b-5, c-3, d-1
C. a-2, b-5, c-3, d-4
D. a-6, b-5, c-3, d-4
Answer: Option D

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