Statement – I: If a body is thrown upwards, the distance covered by it in the last second of upward motion is independent upon its initial speed.
Statement – II: The distance covered in the last second of upward motion is equal to that covered in the first second of downward motion when the particle is dropped.

The distance covered in the last second, final velocity becomes zero. So if we drop an object with zero velocity it will cover the same distance in one second while going downwards.
Now the distance travelled in the later case
$S=\frac{1}{2}g{t}^2=\frac{g}{2}$
It is same as distance travelled in the last second of its upward motion. It is independent an initial speed of projection