Match the Column A with Column B and select the correct code:

Column A

Column B

(a)

TDS from salary

(i)

Voluntary Return

(b)

An Income Tax Return which is not filed within the time allowed under Section 139 (1)

(ii)

MAT under section 115JB

(c)

A company/firm is required to file its return of income or loss

(iii)

To be executed by employer under section 192

(d)

A Domestic Company
has to pay tax
@18.5% on Book
Profit or tax @25% (if opted for section 115BA) whichever is higher

(iv)

Belated Return

Question

Column A		Column B
(a)	TDS from salary	(i)	Voluntary Return
(b)	An Income Tax Return which is not filed within the time allowed under Section 139 (1)	(ii)	MAT under section 115JB
(c)	A company/firm is required to file its return of income or loss	(iii)	To be executed by employer under section 192
(d)	A Domestic Company has to pay tax @18.5% on Book Profit or tax @25% (if opted for section 115BA) whichever is higher	(iv)	Belated Return