A. Deduction in respect of interest on deposits in savings accounts to the maximum extent of ₹ 10,000
B. Deduction for interest paid on loan taken for pursuing higher education
C. Deduction in respect of royalty income etc; of authors of certain books other than text books
D. Deduction in respect of contribution to Agnipath Scheme
E. Deduction in respect of donations to certain funds, charitable institutions etc.
Choose the correct answer from the options given below :
Identify the Income Tax Act, 1961 Section for each deduction:
The relevant sections are arranged in ascending order based on their numerical and alphabetical sequence:
The ascending order of sections is: 80CCD < 80E < 80G < 80QQA < 80TTA.
Based on the ascending order of the Income Tax Act sections, the correct arrangement of the given deduction items is:
D, B, E, C, A
| List - I | List - II |
| A. Yellow Pages | I. Promotion of a product/brand in a movie in such a way to enter the subconscious mind of the customer |
| B. Infomercials | II. Banners, posters and stickers put inside the retail shop |
| C. Point of purchase advertising | III. Television commercial runs as typical as television program |
| D. Product Placement | IV. Directory of Local business names and products |
| List - I | List - II |
| A. Matrix addition is commutative | I. If O is the zero matrix of same order as that of the matrix A, then A + 0 = A = 0 + A |
| B. Matrix addition is associative | II. If A, B and C be three matrices of the same order, then (A + B) + C = A + (B + C) |
| C. Existence of additive identity | III. If A be any matrix, then A + (-A) = O = (-A) + A |
| D. Existence of additive inverse | IV. If A and B be two matrices of the same order then A + B = B + A |