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?