Match List-I with List-II under Chapter VIII of the Income-tax Act, 2025: (a) Section 153 — (i)…

Under Chapter VIII of the Income-tax Act, 2025 (formerly Chapter VI-A of the 1961 Act):

(a) Section 153 (formerly ss.80TTA and 80TTB) allows a deduction for interest on deposits with banks, co-operative banks and post offices, including savings accounts (iii).
(b) Section 124 (formerly s.80CCD) allows deductions for employer and employee contributions to the pension scheme notified by the Central Government, i.e. the National Pension System (iv).
(c) Section 129 (formerly s.80E) allows a deduction for interest on a loan taken for higher education (i).
(d) Section 130 (formerly s.80EE) allows a deduction of up to Rs. 50,000 for interest on a loan taken for acquiring a residential house property. The loan must have been sanctioned between 1 April 2016 and 31 March 2017, and the assessee must not have owned any residential house on the date of sanction (ii).

The correct code is therefore (a)-(iii); (b)-(iv); (c)-(i); (d)-(ii).