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 ?

Option (A) — There are two correct statements, that include statement 2.

• The administration of Tribal Areas in Assam, Meghalaya, Tripura and Mizoram is covered under the Sixth Schedule (not the Fifth Schedule) of the Constitution. The Fifth Schedule deals with administration of Scheduled Areas and Scheduled Tribes in states other than the four northeastern states.
• Under the Income Tax Act, members of Scheduled Tribes residing in specified areas (such as those in the Sixth Schedule areas, or states like Nagaland, Manipur, etc.) are entitled to exemption from income tax on certain incomes under Section 10(26).
• Article 243D of the Constitution provides for reservation of seats for SCs and STs in Panchayats, and further provides that not less than one-third of the total seats reserved for SCs/STs shall be reserved for women belonging to those categories.

• 1. Provisions regarding the administration of Tribal Areas in Assam, Meghalaya, Tripura and Mizoram are given in the Fifth Schedule: Incorrect. These are covered under the Sixth Schedule, not the Fifth Schedule.
• 2. Some tribes of India are entitled to exemption from paying Income Tax on certain incomes: Correct. Section 10(26) of the Income Tax Act provides tax exemptions to members of Scheduled Tribes in specified areas.
• 3. The Constitution provides for reservation of seats in Panchayats for women belonging to SCs and STs: Correct. Article 243D(2) read with 243D(3) provides for reservation for women within the SC/ST reserved seats in Panchayats.