Arrange the following in correct sequence:

A. Income under the different heads of income.

B. Deduction from gross total income.

C. Adjustment of losses of the current year and earlier years.

D. Rounding off.

Choose the correct answer from the options given below

1
A, C, B, D
2
A, B, C, D
3
A, B, D, C
4
A, D, B, C

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