Which of the following statements is/are correct regarding the National Pension System's (NPS) Tier-I and Tier-II accounts?

  1.  Tier-I is mandatory for government employees.
  2. Tier-II allows flexible withdrawals.
  3. Tier-II is subject to the same tax benefits as Tier-I.

1
Only 1 is correct
2
Only 2 is correct
3
Both 1 and 2 are correct
4
Both 2 and 3 are correct
5
All are correct

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