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The correct statement with regard to the creation of a new state or alteration of boundaries of states is option 3 only. According to the Constitution of India, the legislation for creating a new state or altering the boundaries of states can be passed by a simple majority of both Houses of Parliament. This means that more than half of the members present and voting need to support the legislation for it to be passed.
The other statements provided in the options are incorrect. Option 1 states that an amendment needs to be moved in the Parliament under Article 368 of the Constitution. However, creating a new state or altering boundaries of states does not require a constitutional amendment. Option 2 states that ratification by one-half of the states is necessary after the amendment is made by the Parliament. Again, there is no requirement for ratification by states for creating a new state or altering boundaries.
Therefore, option 3 is the correct answer as it correctly states that the legislation can be passed by a simple majority of both Houses of Parliament.