Poverty line may be defined as a level of personal or family income or expenditure below which one is classified as poor according to governmental standards. Different countries adopt different methodologies for the estimation of the poverty line. Poverty line estimation in India is based on the consumption expenditure and not on the income levels. Hence, Statement 1 is incorrect. The concept of poverty line in India was first propounded by Dadabhai Naroji. In his book, 'Poverty and Unbritish Rule in India', he made the earliest estimation of the poverty line. The poverty line proposed by him was based on the cost of a subsistence or minimum basic diet. Hence, Statement 2 is incorrect. Poverty estimation in India is carried out by NITI Aayog’s task force on the basis of data collected by the National Sample Survey Office under the Ministry of Statistics and Programme Implementation (MOSPI). Hence, Statement 3 is correct.