
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?
- There are two correct statements, that include statement 2.
- All three statements are correct.
- There are two correct statements, that include statement 1.
- There is no correct statement.
- There are two correct statements, that are statements 1 and 3.
Explanation
Statement 1 is incorrect
- Tribal areas in Assam, Meghalaya, Tripura, and Mizoram are governed under the Sixth Schedule, not the Fifth Schedule.
Statement 2 is correct
- Under Section 10(26) of the Income Tax Act, members of Scheduled Tribes residing in specified Sixth Schedule areas and certain North-eastern states are exempt from income tax on specific incomes.
Statement 3 is correct
- Article 243D of the Constitution reserves seats in Panchayats for SCs and STs, and mandates that at least one-third of those reserved seats be allocated to women from SC and ST communities.


