Recently Finance Ministry released provisional data on tax collections, consider the following statements:

1. Corporate tax exceeds the personal income tax as a share of gross tax revenue.

2. Indirect tax receipt accounts for over 60% in total tax collection.

3. Effective personal income tax rate in India is highest among BRICS nations.

How many of the above statements are correct? 

1
Only one
2
Only two
3
All three
4
None

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