Explanation of Dimensional Analysis
In order to match the quantities from LIST-I with their respective dimensions in LIST-II, we need to analyze their dimensional formulas:
Boltzmann Constant [k]:

The equation relating pressure , volume (V), number of moles (N ), and temperature ( T ) gives us:

This corresponds to option III.
Coefficient of Viscosity [ ]:

The coefficient of viscosity can be defined using the relation:

This corresponds to option IV.
Planck's Constant [h]:

The relationship between energy (E) and frequency (f) gives the dimensional formula:

This corresponds to option I.
Thermal Conductivity [k]:

From the heat conduction equation, we get:

This corresponds to option II.
To conclude, the correct matches are:

A – III B - IV

C – I D - II
This analysis ensures each physical quantity is aligned with its correct dimensional