UPSC Prelims 2026 · Question 82 of 96
UPSC Prelims 2026 question on Scheduled Castes Tribes Provisions
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?
Show answer
Answer: A. There are two correct statements, that include statement 2.
Analysis
Therefore, Statements 2 and 3 are correct. This means there are two correct statements and they include statement 2, so the answer is Option (a).
Statement by statement
Statement 1 is incorrect: The administration of tribal areas in the states of Assam, Meghalaya, Tripura, and Mizoram is governed by the Sixth Schedule of the Constitution of India, not the Fifth Schedule. The Fifth Schedule of the Constitution of India applies to Scheduled Areas and Scheduled Tribes in other states of India.
Statement 2 is correct: Under Section 10(26) of the Income-tax Act, 1961, certain members of Scheduled Tribes residing in specified areas of the North-East and Ladakh are granted exemption from income tax on income accruing or arising from those specified areas, and on dividend or interest income derived from securities.
Statement 3 is also correct: Article 243D of the Constitution of India provides for reservation of seats in Panchayats for Scheduled Castes and Scheduled Tribes, including reservation for women belonging to these communities under clauses (3) and (4).