Read the following statements carefully:1. The Central Board of Direct Taxes (CBDT) implemented a computer-generated Document Identification Number (DIN) which will ensure greater transparency and accountability in tax administration.2. The DIN system, which becomes operative from 1 October 2019, will apply to all kind of communications from the income tax department.3. This will also help taxpayers detect fake notices and letters.Which of the above statements is/are correct?

• A. Only 1
• B. Only 1 and 2
• C. Only 1 and 3
• D. Only 2 and 3
• E. All of the above