Explanation:

• Non-Residential External (NRE) and Non- Resident Ordinary (NRO) Accounts are the two major categories of accounts available for non residents. As per the Foreign Exchange Management Act (FEMA) guidelines, an NRI cannot have a savings account in his or her name in India.
• An NRO account is a savings or current account held by NRIs in India to manage their income earned in India. Account-holders can deposit and manage their accumulated rupee funds without any hassle. The account allows you to receive funds in Indian or Foreign currency. Hence statement 2 is not correct.
• NRE accounts are those used by non-residents to transfer earnings from foreign soil to India. The NRE account is an Indian rupee-denominated account, offering complete security. These accounts can be in the form of savings, current, recurring, or fixed deposits. The foreign currency one deposit into the account is converted to INR. One can transfer their funds (Principal & Interest amount) to a foreign account from an NRE account without any complications and restrictions. Hence statement 1 is not correct.
• NPCI had allowed UPI transactions to and from NRO/NRE accounts linked to Indian numbers back in October 2018. Recently, the National Payments Corporation of India (NPCI) paved the way for international (phone) numbers to be able to transact using UPI. In a nutshell, non-resident accounts such as non-resident external accounts (NRE) and non-resident ordinary accounts (NRO), having international numbers, will now be allowed into the UPI payment system. Hence statement 3 is correct.