Match List I (section of the Income-tax Act, 2025) with List II (subject): List I (a) Section 266 (b)…

The correct code is "(a)-(iii), (b)-(ii), (c)-(iv), (d)-(i)". Section 266 requires tax on the returned income to be paid before the return is furnished (self-assessment), section 271 provides for best judgment assessment, and section 279 allows escaped income to be assessed or reassessed. Section 292 requires the total undisclosed income of the block period to be assessed where a search is initiated or a requisition is made.