The correct answer is option 1: 1 and 2.

Statement 1 states that the maximum amount of e-RUPI is rupees one lakh. This means that the highest value of e-RUPI vouchers that can be issued is one lakh rupees.

Statement 2 states that beneficiaries can receive e-RUPI without having a bank account. This means that individuals who do not have a bank account can still receive e-RUPI vouchers as a form of digital payment.

Statement 3 is not correct, as it states that beneficiaries need a smartphone with an internet connection to receive e-RUPI on mobile phones. However, e-RUPI vouchers can be received on any type of mobile phone, regardless of its internet capabilities.

Therefore, the correct answer is 1 and 2.