Statement I: Municipal tax relating to the current year can be deducted even if it is not paid

Statement II: Interest on loan taken for purchase relating to the current year can be deducted even if it is not paid

Choose the correct option

1
Statement I is correct, Statement II is incorrect
2
Statement I is incorrect, Statement II is correct
3
Both Statements I and II are correct
4
Both Statements I and II are incorrect

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