Match the items of List ndash I with List ndash II ...........

Match the items of List – I with List – II :                                             (2 marks)

List – I                                           List – II

I. Tax Planning             1. Making suitable arrangement of TDS

II. Tax Avoidance           2. Understatement of Income

III. Tax Evasion            3. Availing deduction under Section 10A of IT Act.

IV. Tax Admini- stration    4. Misinterpreting the provisions of the IT Act

Codes :  I II III IV