Explanation:

Net-Zero Emissions refers to achieving an overall balance between greenhouse gas emissions produced and greenhouse gas emissions taken out of the atmosphere. 

• First, human-caused emissions (like those from fossil-fueled vehicles and factories) should be reduced as close to zero as possible.
• Second, any remaining GHGs should be balanced with an equivalent amount of carbon removal, for example by restoring forests.
• As of June 2020, twenty countries and regions have adopted net-zero targets.
• The Kingdom of Bhutan is already carbon-negative, i.e. absorbs more CO2 than it emits.
• India’s per capita CO2 emissions – at 1.8 tonnes per person in 2015 – are around a ninth of those in the USA and around a third of the global average of 4.8 tonnes per person.

However, overall, India is now the planet’s third-largest emitter of CO2, behind China and the USA.

• Recently, Indian Railways (IR) has announced that it is likely to become world’s first ‘net-zero’ carbon emitter by 2030.
• IR is taking a multi-pronged approach to go green and decarbonise - from increasing its sourcing of Renewable Energy (RE) to electrifying its traction network and reducing its energy consumption.

Hence both statements are correct.