Match the items of List – I with List – II under the Income-tax Act, 2025 (for an assessee who has…

(a) House rent allowance is excluded from total income only to the extent prescribed under section 11 read with Schedule III (Table: Sl. No. 11) and rule 279 of the Income-tax Rules, 2026 (the least of the actual allowance, rent paid in excess of 10% of salary, and 50% or 40% of salary), and the balance is taxable, so it is a partly taxable allowance (iv). This exclusion is not available under the default regime [section 202(2)(a)(i)]. (b) Casual income such as winnings from lotteries, crossword puzzles, races and card games is included in 'income' by section 2(49)(n) and is taxed at a flat 30% under section 194(1) (Table: Sl. No. 1), so it is taxable income (iii). (c) Under section 93(1)(a), a reasonable sum paid as commission or remuneration to a banker or any other person for realising interest on securities is allowed as a deduction in computing income from other sources (i). (d) Under section 271, the Assessing Officer makes a best judgement assessment where a person fails to furnish the return, fails to comply with a notice under section 268(1) or a direction under section 268(5), or fails to comply with a notice under section 270(8) (formerly s.144 of the Income-tax Act, 1961), so it is a step taken by tax authorities (ii). Hence (a)-iv, (b)-iii, (c)-i, (d)-ii. The other codes wrongly pair collection charges or best judgement assessment, or swap the HRA and casual-income entries.