विधान 1: "स्टार्ट-अप इंडिया या कार्यक्रमामुळे भारतीय तरुण नोकरी शोधणारे होण्याऐवजी नोकरी निर्माण करणारे होण्याकडे वळतील."
विधान II : "भांडवली नफ्यावरील करामध्ये माफी देण्यात आली आहे."
(1) फक्त विधान I योग्य आहे
(2) फक्त विधान II योग्य आहे
(3) विधान I आणि II दोन्हीही योग्य आहेत
(4) विधान 1 आणि II दोन्हीही अयोग्य आहेत

The correct answer is Option C (Both statements I and II are correct).

Key Points:
• Startup India Initiative: Launched on 16th January, 2016 by Prime Minister Narendra Modi to foster entrepreneurship and build a robust startup ecosystem in India.
• Job Creation Vision: Statement I is correct as the central vision of the Startup India action plan is transforming Indian youth from "job seekers into job creators" through innovation and venture financing.
• Capital Gains Tax Exemption: Statement II is correct. Under Section 54EE and Section 54GB of the Income Tax Act, eligible capital gains invested in designated funds or eligible startups are exempted from capital gains tax, alongside a 3-year consecutive income tax exemption under Section 80-IAC.
• Nodal Department: Managed by the Department for Promotion of Industry and Internal Trade (DPIIT) under the Ministry of Commerce and Industry.
• Official Key: The MPSC final revised key accepts Option (3) (Both statements are correct).
• Key Takeaway: Startup India aims to transform youth into job creators and offers tax exemptions on capital gains under eligible startup investments.