With reference to Prime Minister's National Relief Fund (PMNRF), consider the following statements:
1. It has been constituted by the Parliament.
2. PMNRF is exempted under Income Tax Act.
3. The contributions also qualify as CSR (corporate social responsibility) spending for companies.
Which of the statements given above are correct?1
1 and 2 only
2
2 and 3 only
3
1 and 3 only
4
1, 2 and 3