UPSC CSE 2026 · PYQ · Constitution / Scheduled Castes and Scheduled Tribes · medium
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
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
Statement 1 is incorrect because the Tribal Areas in Assam, Meghalaya, Tripura and Mizoram are administered under the Sixth Schedule (not the Fifth Schedule, which applies to other states). Statement 2 is correct: under Section 10(26) of the Income Tax Act, members of Scheduled Tribes residing in specified areas (like North-Eastern states) are exempt from income tax on certain incomes arising in those areas. Statement 3 is correct: Article 243D provides reservation of seats for SCs and STs in Panchayats, including for women belonging to these categories (Article 243D(3) reserves not less than one-third of seats reserved for SC/ST women). Hence, statements 2 and 3 are correct.
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