Consider the following statements with respect to The Vivad se Vishwas scheme:
1. Under this scheme, taxpayers whose tax demands are locked in dispute in multiple forums, can pay due to taxes by March 31, 2022, and get a complete waiver of interest and penalty.
2. If a taxpayer is not able to pay within the deadline, he gets a further time till June 30, 2023 but in that case, he would have to pay 10% more on the tax.
Which of the statements given above is/are correct?