Match the items of List – I with those of List – II under the Income-tax Act, 2025 and indicate the…

Under Chapter VIII of the Income-tax Act, 2025: (a) section 126 allows a deduction for health insurance premia, preventive health check-up and specified medical expenditure (iii) (formerly s.80D of the Income-tax Act, 1961); (b) section 123 allows a deduction of up to ₹ 1,50,000 for the aggregate of the sums listed in Schedule XV, which include, in paragraph 1(x), a contribution to an annuity plan of the Life Insurance Corporation of India or any other insurer for receiving pension from a fund referred to in Schedule VII (Table: Sl. No. 3) (i); (c) section 133 allows a deduction for donations to certain funds and charitable institutions (iv); and (d) section 129 allows a deduction for interest paid on a loan taken for the higher education of the assessee or his relative (ii). Hence (a)-iii, (b)-i, (c)-iv, (d)-ii. Each of the other codes pairs at least two sections with the wrong item. These deductions are generally not available under the default regime [section 202(2)(a)(xii)].