[proofplan]
We prove that a compatible direct-sum decomposition, a right inverse to $p$, and a left inverse to $i$ determine one another. From a splitting isomorphism, the section and retraction are obtained by composing with the standard inclusion and projection maps of $A \oplus C$. Conversely, a section builds an explicit isomorphism $A \oplus C \to B$ by $(a,c) \mapsto i(a)+s(c)$. A retraction gives the complementary submodule $\ker r$, and exactness shows that $p|_{\ker r}: \ker r \to C$ is an isomorphism, which again gives a compatible direct-sum decomposition.
[/proofplan]
[step:Extract a section and a retraction from a compatible splitting]
Assume the sequence is split. Let $\Phi: A \oplus C \to B$ be an $R$-module isomorphism satisfying
\begin{align*}
\Phi(a,0) &= i(a), \\
p(\Phi(a,c)) &= c
\end{align*}
for every $(a,c) \in A \oplus C$.
Define the standard inclusion of the second summand
\begin{align*}
\jmath_C: C &\to A \oplus C \\
c &\mapsto (0,c),
\end{align*}
and define
\begin{align*}
s: C &\to B \\
c &\mapsto \Phi(0,c).
\end{align*}
Then $s=\Phi \circ \jmath_C$, so $s$ is an $R$-module homomorphism. For every $c \in C$,
\begin{align*}
(p \circ s)(c)=p(\Phi(0,c))=c,
\end{align*}
so $p \circ s=\operatorname{id}_C$.
Now define
\begin{align*}
\pi_A: A \oplus C &\to A \\
(a,c) &\mapsto a
\end{align*}
and
\begin{align*}
r: B &\to A \\
b &\mapsto \pi_A(\Phi^{-1}(b)).
\end{align*}
Since $\Phi^{-1}$ and $\pi_A$ are $R$-module homomorphisms, $r$ is an $R$-module homomorphism. For every $a \in A$,
\begin{align*}
(r \circ i)(a)
&= \pi_A(\Phi^{-1}(i(a))) \\
&= \pi_A(\Phi^{-1}(\Phi(a,0))) \\
&= \pi_A(a,0) \\
&= a.
\end{align*}
Thus $r \circ i=\operatorname{id}_A$.
[/step]
[step:Build a compatible splitting from a section]
Assume there exists an $R$-module homomorphism $s: C \to B$ such that $p \circ s=\operatorname{id}_C$. Define
\begin{align*}
\Phi: A \oplus C &\to B \\
(a,c) &\mapsto i(a)+s(c).
\end{align*}
Because $i$ and $s$ are $R$-module homomorphisms, $\Phi$ is an $R$-module homomorphism.
We prove that $\Phi$ is surjective. Let $b \in B$. Since $p \circ s=\operatorname{id}_C$,
\begin{align*}
p(b-s(p(b)))
&= p(b)-p(s(p(b))) \\
&= p(b)-p(b) \\
&= 0.
\end{align*}
Hence $b-s(p(b)) \in \ker p$. By exactness, $\ker p=\operatorname{im} i$, so there exists $a \in A$ such that
\begin{align*}
i(a)=b-s(p(b)).
\end{align*}
Therefore
\begin{align*}
\Phi(a,p(b))
&= i(a)+s(p(b)) \\
&= b.
\end{align*}
Thus $\Phi$ is surjective.
We prove that $\Phi$ is injective. Suppose $(a,c) \in A \oplus C$ satisfies $\Phi(a,c)=0$. Applying $p$ gives
\begin{align*}
0
&= p(\Phi(a,c)) \\
&= p(i(a)+s(c)) \\
&= p(i(a))+p(s(c)) \\
&= 0+c \\
&= c,
\end{align*}
where $p(i(a))=0$ because $\operatorname{im} i \subset \ker p$. Hence $c=0$. Then
\begin{align*}
0=\Phi(a,0)=i(a).
\end{align*}
Since $i$ is injective, $a=0$. Thus $\ker \Phi=\{(0,0)\}$, so $\Phi$ is injective.
Therefore $\Phi$ is an $R$-module isomorphism. Moreover, for every $a \in A$ and every $(a,c) \in A \oplus C$,
\begin{align*}
\Phi(a,0)&=i(a), \\
p(\Phi(a,c))
&=p(i(a)+s(c)) \\
&=0+c \\
&=c.
\end{align*}
Hence the short exact sequence is split.
[/step]
[step:Identify the kernel of a retraction as a complementary copy of $C$]
Assume there exists an $R$-module homomorphism $r: B \to A$ such that $r \circ i=\operatorname{id}_A$. Define the submodule
\begin{align*}
K:=\ker r \subset B.
\end{align*}
Let
\begin{align*}
q: K &\to C \\
b &\mapsto p(b)
\end{align*}
be the restriction of $p$ to $K$. Since $p$ is an $R$-module homomorphism and $K$ is a submodule of $B$, $q$ is an $R$-module homomorphism.
We first prove that $q$ is injective. Let $b \in K$ and suppose $q(b)=0$. Then $p(b)=0$, so $b \in \ker p$. By exactness, $\ker p=\operatorname{im} i$, so there exists $a \in A$ such that $b=i(a)$. Since $b \in K=\ker r$,
\begin{align*}
0
&=r(b) \\
&=r(i(a)) \\
&=a.
\end{align*}
Thus $b=i(0)=0$, and $q$ is injective.
We next prove that $q$ is surjective. Let $c \in C$. Since $p$ is surjective, there exists $b \in B$ such that $p(b)=c$. Define
\begin{align*}
b_0:=b-i(r(b)) \in B.
\end{align*}
Then
\begin{align*}
r(b_0)
&=r(b)-r(i(r(b))) \\
&=r(b)-r(b) \\
&=0,
\end{align*}
so $b_0 \in K$. Also,
\begin{align*}
q(b_0)
&=p(b-i(r(b))) \\
&=p(b)-p(i(r(b))) \\
&=c-0 \\
&=c,
\end{align*}
because $\operatorname{im} i \subset \ker p$. Hence $q$ is surjective.
Thus $q: K \to C$ is an $R$-module isomorphism. Let
\begin{align*}
t: C &\to K
\end{align*}
denote its inverse, and let
\begin{align*}
\ell: K &\to B \\
b &\mapsto b
\end{align*}
be the inclusion map. Define
\begin{align*}
s: C &\to B \\
c &\mapsto \ell(t(c)).
\end{align*}
Then $s$ is an $R$-module homomorphism, and for every $c \in C$,
\begin{align*}
(p \circ s)(c)
&=p(\ell(t(c))) \\
&=q(t(c)) \\
&=c.
\end{align*}
So $p \circ s=\operatorname{id}_C$.
[/step]
[step:Conclude the equivalence of the three criteria]
The first step proves that condition 1 implies both condition 2 and condition 3. The second step proves that condition 2 implies condition 1. The third step proves that condition 3 implies condition 2, and the second step then gives condition 1. Therefore conditions 1, 2, and 3 are equivalent.
[/step]