Given below are two statements:

Statement (I): Gratuity received by Government employee is exempted from tax under Section 10(10)(i) of the Indian Income Tax Act, 1961 Statement (II): Gratuity received by local authority employee is exempted from tax In the light of the above statements, choose the correct answer from the options given below:

Match List I with List II:- IT1

List I List II (A) 80 GG (I) Deduction in respect of contribution given by companies to political parties (B) 80 GGA (II) Deduction in respect of contribution given by any person to political parties (C) 80 GGB (III) Deduction in respect of scientific research (D) 80 GGC (IV) Deduction in respect of rent paid […]