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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?
Explanation
Statement 1 is incorrect: The Sixth Schedule (not the Fifth Schedule) of the Indian Constitution deals with the administration of Tribal Areas in the states of Assam, Meghalaya, Tripura, and Mizoram. The Fifth Schedule applies to Scheduled Areas and Scheduled Tribes in states other than these four.
Statement 2 is correct: Under Section 10(26) of the Income Tax Act, 1961, members of Scheduled Tribes residing in specified areas (such as the Sixth Schedule areas, Ladakh, and states like Arunachal Pradesh, Manipur, Mizoram, Nagaland, and Tripura) are exempt from paying income tax on income arising from any source in those areas or by way of dividend/interest on securities.
Statement 3 is correct: Article 243D of the Constitution mandates the reservation of seats for Scheduled Castes (SCs) and Scheduled Tribes (STs) in every Panchayat. Furthermore, Article 243D(2) specifies that not less than one-third of the seats reserved for SCs and STs shall be reserved for women belonging to those respective categories.
Since Statements 2 and 3 are correct, there are exactly two correct statements, which include Statement 2. Therefore, Option A is the correct conclusion.