Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Income-tax and Corporate Tax Planning Income-tax
Match the following :
| List - I | List - II |
| a. Sec. 112 | i. Transfer of foreign exchange asset |
| b. Sec. 46 | ii. Transfer of GDRs |
| c. Sec.115 D | iii. Tax on L-T Capital gains |
| d. Sec. 115 AC | iv. Capital gains on distribution of assets by companies in liquidation |
1
a - iii, b - iv, c - i, d - ii
2
a - iii, b - iv, c - ii, d - i
3
a - iv, b - iii, c - ii, d - i
4
a - ii, b - iii, c - i, d - iv