The statements refer to the strategy of the Indian independence movement under Mahatma Gandhi, which involved civil disobedience and non-payment of taxes as a form of protest against British rule. The movement was to be implemented in stages, with the next stage involving more severe actions like non-payment of taxes if 'Swaraj' (self-rule) was not achieved within a year and if the government resorted to repression. This approach aligns with the historical context of the Civil Disobedience Movement, where non-payment of taxes was indeed a part of the strategy, to be used if other forms of protest did not yield results. Therefore, both statements I and II are correct.