Which statement is correct regarding export oriented units? I. Since 1981, the Government introduced a complementary plan of EPZ (Now converted into SEZ) scheme for promoting export units. II. Under this scheme the Government provides various incentives to increases the production capacity of these units so as to increase exports of the country. III. This scheme offers a wider source of raw materials, hinterland facilities, availability of technological skills, existence of an industrial base and the need for a larger area of land for the project.

• A. Only III                        
• B. I & II
• C. II & III              
• D. All the above