Explanation:

Congress formed ministries in all the provinces:

This statement is incorrect. Following the elections held as per the Government of India Act, 1935, the Congress party emerged as the largest party in most of the provinces. However, it did not form ministries in all the provinces. It formed governments in eight out of eleven provinces.

Mahatma Gandhi never supported the acceptance of ministries by Congress members:

This statement is incorrect. Mahatma Gandhi was initially reluctant but later supported the idea of Congress forming ministries in provinces where they had won the majority in the 1937 elections. He saw it as an opportunity to test the new provincial autonomy provisions of the Government of India Act, 1935, and to demonstrate Congress's capability to govern.

Provincial Governments were formed as per the proposals of Government of India Act, 1935:

This statement is correct. The Government of India Act, 1935, provided for provincial autonomy and the formation of responsible governments in the provinces. The 1937 elections were held based on the provisions of this act, and subsequently, Congress formed ministries in eight provinces.