List  I List II (a) House rent allowance (i) A deduction from income (b) Casual income (ii) A step taken by tax authorities (c) Collection charges interest on securities (iii) Taxable income (d) Best judgement assessment (iv) Partly taxable allowance

List  I List II (a) Residential status of an individual (i) Section 10 (13A) (b) Agriculture income (ii) Section 10 (10) (c) House rent allowance (iii)Section 6 (d) Gratuity (iv)Section 10 (1)

List  I List II (a) Tax Planning (i) Making suitable arrangements for TDS (b) Tax Avoidance (ii) Understatements of Income (c) Tax Evasion (iii) Availing deduction under section 10A of ITAct (d) Tax Administration (iv) Misinterpreting the provisions of IT Act