Statement I is incorrect. Fundamental Duties (Article 51A) are generally applicable to citizens of India. While Article 51A(i) which deals with the duty to provide opportunities for education to a child between six and fourteen years of age is often interpreted as a directive that the state should ensure, it is primarily framed as a duty of the parent/guardian citizen. There is no specific provision that makes it directly applicable to foreigners in the same way as citizens. Statement II is incorrect. The Verma Committee (1999) did recommend making certain fundamental duties enforceable through existing laws, suggesting the need for legal provisions rather than recommending implementation irrespective of legal provisions. The committee aimed to suggest measures to implement the duties. Statement III is incorrect. In the Kesavananda Bharati Case (1973), the Supreme Court did not directly hold that Fundamental Duties could be used to decide the constitutionality of laws. While the judgment discussed the relationship between Fundamental Rights and Directive Principles, the role of Fundamental Duties in constitutional interpretation became more pronounced in later judgments, such as the Minerva Mills Case. Statement IV is correct. The Sardar Swaran Singh Committee (1976), which recommended the inclusion of Fundamental Duties in the Constitution, had indeed suggested that penalties might be considered for non-compliance with certain duties. However, Parliament chose not to make specific penalties for all duties when enacting the Fundamental Duties.