Consider the following statements regarding Angel Tax:

1. Angel Tax refers to a tax imposed on the premium amount that start-ups receive over the fair market value of their shares from investors.

2. The imposition of Angel Tax on foreign investments in start-ups has been recently annulled.

Which of the statements given above is/are correct?

1
1 only
2
2 only
3
Both 1 and 2
4
Neither 1 nor 2

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