Match the following.
List-I | List-II |
a. When the assessee is in default or is deemed to be in default in making payment of tax, including the tax deducted at source | 1. Section 271(1)C |
b. Failure to pay the advance tax as directed by the assessing office | 2. Section 273(1) |
c. Concealment of particulars of income or furnishing of inaccurate particulars of income | 3. Section 201(1) |
A. a-1, b-2, c-3
B. a-3, b-2, c-1
C. a-3, b-1, c-2
D. a-2, b-1, c-3
Answer: Option B
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