With reference to the Swaran Singh Committee and the insertion of Fundamental Duties, consider the following statements:

1. The Committee was established in 1976 when the need for citizens’ duties was felt during the internal Emergency.
2. It suggested eight Fundamental Duties, whereas the Forty-second Amendment ultimately incorporated ten.
3. Its recommendation to make payment of taxes a Fundamental Duty was incorporated in Article 51A.
4. Its proposed penalty provisions and protection of such penalties from constitutional challenge were incorporated without modification.

Which of the statements given above are correct?