Match the sections of the Income Tax Act with their respective descriptions:
| Sections | Descriptions | ||
| 1 | Section 60 | A | Revocable Transfer of Asset |
| 2 | Section 61 | B | Relief in respect of salary arrears |
| 3 | Section 87A | C | Transfer of Income without Transfer of Asset |
| 4 | Section 89 | D | Rebate for Resident individuals earning below ₹5 lakh |
1
1-C, 2-A, 3-D, 4-B
2
1-B, 2-D, 3-C, 4-A
3
1-A, 2-B, 3-D, 4-C
4
1-D, 2-C, 3-B, 4-A