Can you determine whether the below actions $($i$)$ to $($v$)$ can be categorized as

a$)$ Tax Planning,

b$)$ Tax Management, orc$)$ Tax Evasion, providing reasons for eachi.

Mr$.$ Sarthak deposits $1,25,000$ in a PPF account to reduce his total income from $11,25,000$ to $10,00,000.$ii$)$ Namrata Ltd$.$ maintains a TDS register for timely compliance. iii. Mrs$.$ Kamini makes a tax$-$saver deposit of $1,00,000$ in a nationalized bank. iv$.$ M$/$s$.$ Radhey Brothers obtain declarations from lenders$/$depositors in Form No$.15$G$/15$H and forward them to income tax authorities.v$.$ Gopal Ltd$.$ installs an air conditioner costing Rs $75,000$ at a director's residence, per the terms of his appointment. Still, he treats it as fitted in the corporate office to gain depreciation benefits.