| List-I | List-II |
| (a) Sec 6(i) | (i) Agriculture Income |
| (b) Sec 10AA | (ii) Leave Travel Concession |
| (c) Sec 10(i) | (iii) Resident |
| (d) Sec 10(5) | (iv) Leave Salary |
Codes
| (a) | (b) | (c) | (d) | |
| 1 | (i) | (iv) | (iii) | (ii) |
| 2 | (iii) | (iv) | (ii) | (i) |
| 3 | (iii) | (ii) | (iv) | (i) |
| 4 | (iii) | (iv) | (i) | (ii) |