With reference to the Tax Inspectors Without Borders (TIWB) programme, consider the following statements.
1. It is a joint initiative of the United Nations Development Programme (UNDP) and Niti Ayog of India.
2. The objective of the TIWB Initiative is to enable sharing of tax audit knowledge.
3. TIWB is focused on promoting hands-on assistance by sending Experts to build audit.
Which of the statements given above is/are correct?
1
1 only
2
2 and 3 only
3
1, 2 and 3
4
1 and 3 only