Option 1 states that the difference in the duration of day and night is least near the Equator and progressively increases away from it. This statement is correct. The duration of day and night depends on the tilt of the Earth`s axis and its rotation around the sun. At the Equator, the angle between the Sun and the horizon remains relatively constant throughout the year, resulting in a relatively equal duration of day and night. However, as you move away from the Equator towards the poles, the angle between the Sun and the horizon changes significantly, leading to variations in the duration of day and night. This is why the statement in option 1 is correct.

Option 2 is incorrect. It suggests that the difference in the duration of day and night is maximum at the Equator, which is not true.

Option 3 is also incorrect. It states that the difference is least at the Tropics and progressively increases towards the Equator and Poles, which is the opposite of what actually happens.

Option 4 is also incorrect. It claims that the difference is maximum at the Tropics and progressively decreases towards the Equator and Poles, which is not accurate.

Therefore, the correct answer is option 1.