Which of the following statement is/are correct with respect to the Companies (Amendment) Act, 2019?
1. Companies will have to keep an unspent amount into a special account for the purpose of CSR.
2. If CSR left unspent after a period of 3 years it may move to PM Relief Fund.
3. It replaced the Company Law Board with National Company Law Tribunal.
1
1 and 2 only
2
2 and 3 only
3
1 and 3 only
4
1, 2 and 3