Question

According to Union Budget 2023-24, consider the following statements regarding the rationalization of Direct Tax:  1. Removing  the minimum threshold of Rs10,000/- for TDS and clarifying taxability relating to online gaming;  2. Not treating conversion of gold into electronic gold receipt and vice versa as capital gain; 3. Reducing  the TDS rate from 30 per cent to 20 percent on taxable portion of EPF withdrawal in non-PAN cases; 4. Taxation on income from Market Linked Debentures  Choose the correct statements:

A Only 1
B Only 2 & 3
C Only 1, 3 & 4
D All of the above
E 1 and 4 only
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