Which of the following statements is/are correct regarding the relief measures provided to cooperative societies under the Income Tax Act?

1. The cash loan/transaction limit for PACS and PCARDBs has been increased from ₹20,000 to ₹2 lakh, exempting them from certain penalties
2. Cooperative societies engaged in the manufacture of sugar have been provided a cumulative tax benefit of approximately ₹43,407 crores.
3. The tax deduction on payments made by cooperative sugar mills to farmers prior to the assessment year 2016-17 is not eligible for any relief.