Match List - I with List - II.

List I

(Assets Transferred)

List II

(Exemptions of capital gains Sections 54-54 EC Income Tax Act)

A.
Agricultural Land
I.
Section 54 B

B.
Residential House
II.
Section 54 EC

C.
Land or Building or Both
III.
Section 54 D

D.
Land and Building forming part of an industrial undertaking|
IV.
Section 54

Choose the correct answer from the options given below :

Question

List I (Assets Transferred)		List II (Exemptions of capital gains Sections 54-54 EC Income Tax Act)
A.	Agricultural Land	I.	Section 54 B
B.	Residential House	II.	Section 54 EC
C.	Land or Building or Both	III.	Section 54 D
D.	Land and Building forming part of an industrial undertaking\|	IV.	Section 54