Consider the following statements about the provisions pertaining to the Scheduled Castes and the Scheduled Tribes in India:
- 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.
- Some tribes of India are entitled to exemption from paying Income Tax on certain incomes.
- 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?
Correct answer: A
Explanation
Statement 1 is wrong — administration of tribal areas in Assam, Meghalaya, Tripura and Mizoram is provided in the Sixth Schedule, not the Fifth Schedule (which covers Scheduled Areas in other states). Statement 2 is correct — Section 10(26) of the Income-tax Act exempts members of Scheduled Tribes residing in specified areas of the North-East and Ladakh from tax on incomes arising from those areas or from dividends/interest on securities. Statement 3 is correct — Articles 243D(3) and 243D(4) mandate reservation for SC/ST women in Panchayats. Hence two statements (2 and 3) are correct, and the correct option is the one which says two correct statements that include statement 2.