With reference to the PM CARES Fund, consider the following statements:

1. The amount collected by it directly goes to the Consolidated Fund of India.

2. It can avail donations from the foreign contribution and donations to fund can also avail 100% tax exemption.

Which of the above statements is/are correct?

1
1 only
2
2 only
3
Both 1 and 2
4
Neither 1 nor 2

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