Which of the following statements is / are correct with respect to Carbon Credits?
1. Certified Emission Reduction (CER) certificate is an titlement of Carbon Credits
2. Transfer of carbon credits is taxable in India
Select the correct option from the codes given below:

[A] Only 1
[B] Only 2
[C] Both 1 & 2
[D] Neither 1 nor 2

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This question is part of UPSC Prelims Practice and Mock Tests membership programme.

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