Match the items of List-I with the items of List-II and choose the correct answer:
List-I (Types of Income) | List-II (Heads of Income) |
a. Salary, bonus, commission, etc., received by a working partner from the firm | 1. Income from other Sources |
b. Pension received by the widow of a government employee | 2. Income from (short term) Capital Gains |
c. Profits on the sale of machinery used in business | 3. Income from Capital Gains |
d. Compensation received from the government on compulsory acquisition of land and profit earned | 4. Income from Business and Profession |
5. Income from Salaries |
A. a-5, b-2, c-1, d-3
B. a-4, b-2, c-3, d-5
C. a-5, b-4, c-3, d-2
D. a-4, b-1, c-2, d-3
Answer: Option D
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