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UPSC 2026PolityModerate

Consider the following statements about the provisions pertaining to the Scheduled Castes and the Scheduled Tribes in India : 1. Provisions regarding the administration of the Tribal Areas in the States of Assam, Meghalaya, Tripura and Mizoram are given in the Fifth Schedule of the Constitution of India. 2. Some tribes of India are entitled to exemption from paying Income Tax on certain incomes. 3. The Constitution of India provides for reservation of seats in Panchayats for women belonging to the Scheduled Castes and the Scheduled Tribes. Which one of the following conclusions based on the above statements is correct ?

A
There are two correct statements, that include statement 2.
Correct answer
B
There are two correct statements, that are statements 1 and 3.
C
There is only one correct statement.
D
All three statements are correct.

Explanation

The tribal areas of Assam, Meghalaya, Tripura and Mizoram are administered under the Sixth Schedule, not the Fifth, so statement 1 is wrong. Section 10(26) of the Income Tax Act exempts members of Scheduled Tribes living in specified areas from tax on income earned there, so statement 2 is correct. Article 243D reserves at least one-third of SC/ST seats in panchayats for women from those groups, so statement 3 is correct. Two statements are correct, including statement 2.

Indian PolityProvisions for Scheduled Castes and TribesSixth ScheduleFifth ScheduleSection 10(26)Article 243DReservation for women

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