Annual income (Male Residents)<10 L ---> Form P
Annual income (Female Residents) < 8L --- > Form Q
People ( Except NRI's) > 10 L --> Form R
NRI's with income > 15 L ---> Form S
Others -->T.
now see the options
A)A resident male with annual income Rs 9 lakh
Defined under first category i.e. Form P.
B)A resident female with annual income Rs 9 lakh
Not Defined under any category . Hence the answer .
C)A non-resident male with annual income Rs 16 lakh
D)A non-resident female with annual income Rs 16 lakh
Both C and D fall under the category of Form S.