Assertion (A): Revenue from indirect taxes was the major source of tax revenue till tax reforms were taken during nineties. Reason (R): Traditionally India’s tax regime relied heavily on indirect taxes including customs and excise.    

a. ITR-4S b. ITR-2 c. ITR-2B d. ITR-3  

Tax free from the private sector employer B. Pin money received by a family member Awards received by the sports persons D. Loss incurred by the assessee. Perquisites received by employees.