Consider the following statements:n1. The Central Board of Direct Taxes has eased norms for the stay of demand at the stage of the first appeal.n2. This is based on the recommendations of Justice RV Easwar committee to simply the Income Tax Act.nWhich of the above statements are correct?

• A. Only 1
• B. Only 2
• C. None
• D. Both 1 u0026 2