Explanation:

On April 19, Finance Minister Nirmala Sitharaman reiterated her Budget announcement on setting up 75 digital banking units in 75 districts of the country this year. This is to take forward the government’s agenda of digital financial inclusion.

• Earlier this month, the Reserve Bank of India announced the guidelines for DBUs, following the report of a working group of the Indian Banks Association.
• A digital banking unit is a specialised fixed point business unit or hub housing certain minimum digital infrastructure for delivering digital banking products and services as well as servicing existing financial products and services digitally in self-service mode at any time.
• Commercial banks (other than regional rural banks, payment banks and local area banks) with past digital banking experience are permitted to open DBUs in tier 1 to tier 6 centres, unless otherwise specifically restricted, without having the need to take permission from the RBI in each case.
• As per the RBI, each DBU must offer certain minimum digital banking products and services.
• Such products should be on both liabilities and assets side of the balance sheet of the digital banking segment. Digitally value-added services to conventional products would also qualify as such.

Hence only statement 1st is correct.