Regarding the RBI’s Income Recognition Policy, which of the following statements is/are correct?

1. Income from government-guaranteed accounts can be recognized on an accrual basis.

2. Fees from rescheduling of outstanding debts should be recognized on an accrual basis.

3. For loans under moratorium, interest can be accrued as per RBI guidelines.

1
Only 1
2
Only 1 and 2
3
Only 2 and 3
4
Only 1 and 3
5
All of the above

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