71.
Match the items of List-I with the items of List-II and choose the correct answer:
List-I List-II
a. Compensation received by an employee from his employer on termination of job 1. Exemption up to specified limit
b. Pension received by the widow of an employee 2. Profits in lieu of salary
c. Foreign allowance for rendering services abroad 3. Income from other sources
d. Children hostel allowance 4. Fully exempt from tax

72.
Which of the following part is not taxable as income under the head 'Salaries'?

73.
Match the following items of List-I and List-II and select the correct answer:
List I (Sections) List II (Maximum Deduction)
a. Section 80C of I. T. Act 1. Rs. 10,000
b. Section 80D of I. T. Act 2. Rs. 40,000
c. Section 80 DDB of I. T. Act 3. Rs. 1,00,000
d. Section 80 TTA of I. T. Act 4. Rs. 15,000