Consider the following statements regarding the structural differences between the Planning Commission and NITI Aayog: 1. The Planning Commission had the power to allocate funds to ministries and state governments, whereas NITI Aayog is a policy think-tank with no financial allocation powers. 2. The Governing Council of NITI Aayog includes all State Chief Ministers and Lieutenant Governors of Union Territories, whereas the Planning Commission did not have such direct structural representation of states. 3. Both the Planning Commission and NITI Aayog are non-constitutional, non-statutory bodies created by executive resolutions. Which of the statements given above are correct?

Options:

• A: 1 and 2 only
• B: 1, 2 and 3
• C: 2 and 3 only
• D: 1 and 3 only

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