Consider the following proposals of the Swaran Singh Committee:

1. Parliament should be able to prescribe penalties for refusal or failure to observe Fundamental Duties.
2. A law imposing such a penalty should not be questioned for infringing Fundamental Rights or being repugnant to another constitutional provision.
3. Payment of taxes should be included as a Fundamental Duty.
4. All these proposals were incorporated into Part IVA by the Forty-second Amendment.

Which of the statements given above are correct?