Statement-I: Interest income distributed by an Infrastructure Investment Trust (InvIT) to its unit-holders is fully exempt from tax, while dividend income distributed by it is taxable in the hands of unit-holders.

Statement-II: InvITs are recognised as 'borrowers' for the purposes of the SARFAESI Act, 2002, allowing lenders to enforce security interest against them.

Which one of the following is correct in respect of the above statements?