Consider the following statements about the provisions pertaining to the Scheduled Castes and the Scheduled Tribes in India:

Question

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?

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

Correct Answer

Option A — A

Detailed Solution & Explanation

The correct answer is Option A.

Key Points

• there are two correct statements, including statement 2.
• Statement 2 is correct: under Section 10(26) of the Income-tax Act, members of certain Scheduled Tribes in specified areas are exempt from income tax on certain incomes.
• Statement 3 is correct: the Constitution provides for reservation of seats for SC/ST women in Panchayats (Article 243D) and in municipalities (Article 243T).
• Statement 1 is incorrect, and is the key: the administration of the tribal areas of Assam, Meghalaya, Tripura and Mizoram is provided in the SIXTH Schedule, not the Fifth Schedule (the Fifth Schedule covers Scheduled Areas in other states).
• So the two correct statements are 2 and 3, which is captured by 'two correct statements including statement 2'.
• Fifth Schedule = Scheduled Areas (mainland states); Sixth Schedule = tribal areas of the four North-Eastern states with Autonomous District Councils.

Exam Tip

• the Fifth/Sixth Schedule mix-up is one of the most repeated Polity traps.