| LIST-I | LIST-II |
| (a) Compensation received by an employee from his employer on termination of job | (i) Exemption up to 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 |
CODES
| (a) | (b) | (c) | (d) | |
| 1 | (ii) | (iv) | (iii) | (i) |
| 2 | (ii) | (iii) | (iv) | (i) |
| 3 | (iv) | (iii) | (i) | (ii) |
| 4 | (iii) | (iv) | (ii) | (i) |