Each of the following items in this section consists of a sentence, parts of which have been jumbled. These parts have been labelled as P, Q, R and S. Given below each sentence are four sequences, namely (a), (b), (c) and (d). You are required to re-arrange the jumbled parts of the sentence and mark your response accordingly.

  and use of PAN is derived(P)/ the legal authority for allotment(Q)/ Income-tax Act, 1961(R)/  from Section 139A of the(S)