An individual transferred property through a hawala network to avoid tax and regulatory scrutiny. The transfer did not involve proceeds of crime from a scheduled offence, but involved tax evasion. Can PMLA be invoked? Statement 1: PMLA can be invoked because the transaction involved concealment. Statement 2: PMLA requires proceeds of crime from a scheduled offence; mere tax evasion is insufficient. Statement 3: The individual can be prosecuted under tax laws but not under PMLA. Statement 4: If the source of property cannot be explained, it becomes liable for attachment under PMLA. Which statements are correct?