Explanation:

Under the Nutrient Based Subsidy (NBS) Scheme, the fertilizers are provided to the farmers at the subsidized rates based on the nutrients (N, P, K & S) contained in these fertilizers.

• Apart from this, fertilizers which are fortified with secondary and micronutrients such as molybdenum (Mo) and zinc are given additional subsidy.
• Urea is outside the scheme. The urea remains under price control and NBS has been implemented only in other fertilisers. Only the MRPs of non-urea fertilisers are decontrolled or fixed by the companies. 
• However, the Centre pays a flat per-tonne subsidy on these nutrients to ensure reasonable prices.
• NBS policy intends to increase the consumption of P&K fertilizers so that optimum balance (N:P:K= 4:2:1) of NPK fertilization is achieved. 
• This would improve soil health and as a result the yield from the crops would increase resulting in enhanced income to the farmers.

Hence only statement 2nd is correct.