Consider the following statements:

1. In India, Corporate Social Responsibility (CSR) expenditure is mandatory for companies with a net profit above a certain threshold, as per the Companies Act, 2013.

2. In India, bonds issued by municipal corporations are exempt from income tax.

3. In India, the Securities and Exchange Board of India (SEBI) regulates both the securities market and the commodity derivatives market.

Which of the statements given above is/are correct?