Match the items of the List – I with those of the List – II and indicate the correct code :   (2 marks)

List – I                                 List – II

a. Residential status of an individual  i. Section 10 (13A)

b. Agricultural income                 ii. Section 10 (10)

c. House rent allowance               iii. Section 6

d. Gratuity                            iv. Section 10 (1)

Codes : a b c d