List I                                                                                                                                                       List II

a. Compensation received by an employee from his employer on termination of job               i. Exemption upto specified limit

b. Pension received by the widow of an employee                                                                  ii. Profits in lieu of salary

c. Foreign allowance for rendering services abroad                                                               iii. Income from other sources

d. Children hostel allowance                                                                                                  iv. Fully exempt from tax


  • A

    a – ii, b – iv, c – iii, d – i

  • B

    a – iv, b – iii, c – i, d – ii

  • C

    a – iii, b – iv, c – ii, d – i

  • D

    a – ii, b – iii, c – iv d – i