Match the items of the List-I with List-II and indicate the correct answer:
List-I | List-II |
a. House rent allowance | 1. A deduction from income |
b. Casual income | 2. A step taken by tax authorities |
c. Collection charges of interest on securities | 3. Taxable income |
d. Best judgement assessment | 4. Partly taxable allowance |
A. a-4, b-3, c-2, d-1
B. a-4, b-3, c-1, d-2
C. a-3, b-4, c-1, d-2
D. a-2, b-4, c-1, d-3
Answer: Option B
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