Consider the following statements regarding the Prevention of Money Laundering Act (PMLA), 2002:
1. Money laundering under PMLA is treated as an independent offence, but requires the existence of a
scheduled (predicate) offence.
2. The Financial Intelligence Unit – India (FIU-IND) is the national agency responsible for receiving,
processing, and analyzing financial transaction reports related to suspected money laundering.
3. Burden of proof in PMLA proceedings lies on the prosecution to prove the accused's guilt beyond
reasonable doubt.

Which of the statements given above are correct?