Match the items of List-I with List-II.
List-I | List-II |
a. Tax Planning | 1. Making suitable arrangement of TDS |
b. Tax Avoidance | 2. Understatement of Income |
c. Tax Evasion | 3. Availing deduction under Section 10A of IT Act |
d. Tax Administration | 4. Misinterpreting the provisions of the IT Act |
A. a-2, b-1, c-4, d-3
B. a-1, b-4, c-3, d-2
C. a-3, b-4, c-2, d-1
D. a-4, b-1, c-3, d-2
Answer: Option C
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