Official UPSC Format

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. 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.

⚡ Quick Recall Snippet

The Constitution of India protects tribal autonomy via the Sixth Schedule for Assam, Meghalaya, Tripura, and Mizoram. Additionally, Article 243D ensures Panchayat reservations for SC/ST women, and the Income Tax Act provides specific tax exemptions for tribal members in designated regions.

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Detailed Solution & Authority Citations

Correct Answer is Option A
Let us evaluate the constitutional and statutory provisions systematically:
  • Statement 1 is Incorrect: According to the Constitution of India, the Sixth Schedule (Article 244(2)) governs the administration of Tribal Areas in the four states of Assam, Meghalaya, Tripura, and Mizoram. The Fifth Schedule applies to Scheduled Areas in states other than these four.

  • Statement 2 is Correct: As per Section 10(26) of the Income Tax Act, 1961, members of Scheduled Tribes living in specified areas (such as Ladakh, Manipur, Mizoram, Tripura, Arunachal Pradesh, and Nagaland) are granted exemptions from paying income tax on income generated from sources within those designated areas.

  • Statement 3 is Correct: Under the framework of the 73rd Amendment, Article 243D mandates the reservation of seats in Panchayats for Scheduled Castes (SCs) and Scheduled Tribes (STs). Importantly, Article 243D(2) strictly requires that not less than one-third of these reserved seats be allocated specifically to women belonging to those SC/ST categories.
    • Conclusion: Statements 2 and 3 are correct. Thus, there are exactly two correct statements, and they inherently include statement 2.

    🚨 The Examiner's Trap

    The examiner deliberately swaps the "Fifth" and "Sixth" schedules in Statement 1—a classic UPSC trap—relying on candidates confusing the administration of AMTM (Assam, Meghalaya, Tripura, Mizoram) states.

    Active Recall Flashcard

    Tap to Flip

    Which constitutional schedule governs the administration of Tribal Areas specifically in Assam, Meghalaya, Tripura, and Mizoram?

    The Sixth Schedule (Article 244(2)).

    Concept Flow Mapping

    Sixth Schedule
    Applies To
    Assam, Meghalaya, Tripura, Mizoram
    Article 243D
    Mandates
    SC/ST Women Reservation
    Income Tax Act
    Exempts
    Specific Scheduled Tribes

    Logic Quest

    "Why does the Constitution separate the Fifth and Sixth Schedules?"

    Not analyzing core concepts like Affirmative Action and Tribal Autonomy through the lens of Previous Year Questions is a serious miss-out. This PYQ engine is specifically designed to help you decode the examiner's mindset and master highly probable Indian Polity questions for your upcoming Prelims.