Explanation:

e-RUPI is a cashless and contactless method for digital payment. It is a Quick Response (QR) code or SMS string-based e-voucher, which is delivered to the mobile of the users.

• The users will be able to redeem the voucher without needing a card, digital payments app, or internet banking access, at the service provider.
• It connects the sponsors of the services with the beneficiaries and service providers in a digital mode without any physical interface.
• The mechanism also ensures that the payment to the service provider is made only after the transaction is completed.
• The system is pre-paid in nature and hence, assures timely payment to the service provider without the involvement of any intermediary.
• In effect, e-RUPI is still backed by the existing Indian rupee as the underlying asset and specificity of its purpose makes it different to a virtual currency and puts it closer to a voucher-based payment system.
• It is expected to ensure a leak-proof delivery of welfare services and can also be used for delivering services under schemes meant for providing drugs and nutritional support under Mother and Child welfare schemes, drugs & diagnostics under schemes like Ayushman Bharat Pradhan Mantri Jan Arogya Yojana, fertiliser subsidies etc.
• Even the private sector can leverage these digital vouchers as part of their employee welfare and Corporate Social Responsibility (CSR) programmes. 

Hence only statements 2&3 are correct.