Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax ?

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Q: 53 (CAPF/2015)
Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax ?

question_subject: 

Polity

question_exam: 

CAPF

stats: 

0,65,83,12,36,35,65

keywords: 

{'income tax act': [0, 0, 0, 2], 'scheduled castes': [1, 0, 2, 11], 'income tax': [0, 0, 0, 1], 'scheduled tribes': [1, 0, 0, 0], 'tribes': [1, 1, 2, 1], 'special category states': [0, 0, 0, 1], 'chhattisgarh': [0, 0, 1, 2], 'economically backward class': [0, 0, 0, 1], 'category': [1, 1, 1, 10], 'section': [3, 1, 0, 35], 'manipur': [2, 1, 1, 1], 'members': [37, 11, 44, 71]}

Option 1: Members of the Scheduled Tribes in Chhattisgarh

This option states that only members of the Scheduled Tribes in Chhattisgarh are exempted from income tax. However, this is incorrect as it does not take into account members of the Scheduled Tribes in other states.

Option 2: Members of the Scheduled Tribes and the Scheduled Castes in Special Category States

This option states that members of both the Scheduled Tribes and the Scheduled Castes in Special Category States are exempted from income tax. This is a valid exemption under Section 10(26) of the Income Tax Act.

Option 3: Members from the Economically Backward Class in All States

This option states that members from the Economically Backward Class in all states are exempted from income tax. However, this category of people is not mentioned under Section 10(26) of the Income Tax Act.

Option 4: Members of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland, and Tripura

This option correctly states that members of the Scheduled Tribes in the states of Manipur, Mizoram, Nagaland, and Tripura are exempted from income tax under Section 10(26) of the