It is the first Indian text to describe a State. It does not contain any reference to the Mauryas. It is a theoretical text. Select the correct answer using the code given below : Statement 1 is correct. Kautilya's Arthashastra is considered the first comprehensive treatise in ancient India specifically dedicated to statecraft, administration, and political economy, providing a detailed description of the structure and functions of a state. Statement 2 is correct. A notable feature of the Arthashastra text is the absence of any direct mention of the Mauryan dynasty or Chandragupta Maurya, despite the traditional association of Kautilya (Chanakya) with Chandragupta. This fact is significant for scholarly debates about the text's precise date. Statement 3 is correct. While practical and prescriptive, the Arthashastra is fundamentally a theoretical text in the sense that it lays down principles, models, and strategies for the ideal functioning of a state, based on Kautilya's systematic analysis of governance.