Which of the following statement / s is / are correct?1) There would be 100% deduction for contributions, other than by way of CSR contribution, to Swachh Bharat Kosh and Clean Ganga Fund.2) Enabling provision to levy Swachh Bharat cess at a rate of 2% or less on all services.3) Clean energy cess increased from Rs. 50 to Rs. 100 per metric tonne of coal, etc. to fi ce clean environment initiatives.

Which of the following statement / s is / are correct?1) There would b

1.	Which of the following statement / s is / are correct?1) There would be 100% deduction for contributions, other than by way of CSR contribution, to Swachh Bharat Kosh and Clean Ganga Fund.2) Enabling provision to levy Swachh Bharat cess at a rate of 2% or less on all services.3) Clean energy cess increased from Rs. 50 to Rs. 100 per metric tonne of coal, etc. to fi ce clean environment initiatives.
A.	1 and 3
B.	Only 3
C.	1, 2, 3
D.	Only 1
Answer» E.

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