Solution:

Ease of Doing Business is the World Bank Group’s flagship publication. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 190 economies
• Doing Business covers 12 areas of business regulation. Ten of these areas—starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting minority investors, paying taxes, trading across borders, enforcing contracts, and resolving insolvency—are included in the ease of doing business score and ease of doing business ranking. Doing Business also measures regulation on employing workers and contracting with the government, which are not included in the ease of doing business score and ranking. Hence both statement 1 and statement 2 are correct.
• In its 2020 report, India has moved 14 places to 63rd position among 190 nations. India was ranked 100th in 2018 ranking. The report assesses improvement in ease of doing business environment in Delhi
and Mumbai. Hence statement 3 is not correct. However, Kolkata and Bengaluru are proposed to be included in 2021 ranking assessment of India.

Hence the correct option is B.