| List I (Books) | List II (Authors) |
| A. Difficult Daughters | I. Anita Desai |
| B. The God of Small Things | III. Arundhati Roy |
| C. The Shadow Lines | II. Manju Kapur |
| D. The Artist of Disappearance | IV. Amitav Ghosh |
| List I | Author | List II: Text |
| A | Arundhati Roy | (I) Midnight's Children |
| B | Salman Rushdie | (III) The Ministry of Utmost Happiness |
| C | Kiran Desai | (II) The Inheritance of Loss |
| D | Shashi Deshpande | (IV) The Dark Holds No Terrors |
Which of the following features of Amalgamation are in the nature of Merger as per the AS-14?
(A). Taking over of select few assets and liabilities.
(B). Intention to carry on the acquired business.
(C). Amalgamation Adjustment Account is opened in the books of transferee company to maintain statutory reserves.
(D). Recording of assets and liabilities of transferor company at book values.