Q.
1
| List I (Types of Income) | List II (Heads of Income) |
| (a) Salary, bonus, commission etc. received by a working partner from the firm. | (i) Income from the other sources. |
| (b) Pension received by the widow of a government employee | (ii) Income from (short term) Capital Gains |
| (c) Profits on the sale of machinery used in business. | (iii) Income from Capital Gains |
| (d) Compensation received from the government on compulsory acquisition of land and profit earned. | (iv) Income from Business and Profession |
| (v) Income from salaries |
-
A
(a) (b) (c) (d) (v) (ii) (i) (iii) -
B
(iv) (ii) (iii) (v) -
C
(v) (iv) (iii) (ii) -
D
(iv) (i) (ii) (iii)