Which of the following statements is incorrect about the provisions of the Fiscal Responsibility and Budget Management Act, 2003?

1
It mandates the central government to not borrow from the Reserve Bank of India except by way of advances to meet temporary excess cash disbursement over cash receipts.
2
It has been amended based on the recommendations of the NK Singh committee.
3
It allows for the actual deficits to exceed the specified targets only on grounds of national security.
4
It made it mandatory for the Central government to take measures to reduce fiscal deficit in subsequent years.

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