Match the column

Match List I with List II:

List I (Income Tax Return)	List II (Relationship with)
A. ITR-2	I. For a company other than a company claiming exemption under section 11.
B. ITR-6	II. For presumptive business income covered u/s 44 AD and 44 AE.
C. ITR-7	III. For a person (including a company who are required to furnish return u/s 139 (4A) or 139 (4B) or 139 (4C) or 139 (4D).
D. ITR-4 (Sugam)	IV. For individual and HUF not having income for business and profession.

Correct option is B

ITR-2 (A) is for individuals and HUFs (Hindu Undivided Families) not having income from business or profession. It corresponds to individuals and HUFs not having income from business and profession (IV).
ITR-6 (B) is for companies other than those claiming exemption under section 11 of the Income Tax Act. It is associated with companies other than those claiming exemption under section 11 (I).
ITR-7 (C) is for persons and companies required to furnish a return under various sections such as 139(4A), 139(4B), 139(4C), or 139(4D) of the Income Tax Act. It corresponds to persons and companies required to furnish a return under various sections (III).
ITR-4 (Sugam) (D) is for individuals and HUFs having presumptive income under sections 44AD and 44AE of the Income Tax Act. It is associated with presumptive business income covered under sections 44AD and 44AE (II).
Therefore, the correct matching is A- IV, B- I, C- III, D- II, which corresponds to option (b).