With reference to the Companies (Amendment) Bill, 2020, consider the following statements:n1. The Bill is introduced by the Ministry of Corporate Affairs.n2. Various offenses will be removed from the category of offenses by amending the Companies Act 2013.n3. The Bill will provide relaxation relating to compliance by complying with the time limit and exemption penalty in respect of certain specified laws.nWhich of the above statements is/are correct?

• A. 2 and 3 only
• B. 1 and 2 only
• C. only 1
• D. all 1, 2 and 3