Match List I with List II:

List I - Income Tax Disposition List II - Particular/Section
(A) Donation to National Defence Fund (I) Section 140(A)
(B) Hedging of Tax (II) Tax Management
(C) Compliance with Legal Formalities (III) Tax Avoidance
(D) Permanent Account Number (PAN) (IV) 100% Deduction

Choose the correct answer from the options given below:

1
​(A) - (III), (B) - (II), (C) - (I), (D) - (IV)
2
(A) - (IV), (B) - (III), (C) - (II), (D) - (I)
3
(A) - (II), (B) - (I), (C) - (III), (D) - (IV)
4
(A) - (I), (B) - (IV), (C) - (II), (D) - (III)

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