UPSC Prelims 2026 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? 

Answer: 1

Explanation: 

• The tribal areas of Assam, Meghalaya, Tripura, and Mizoram are covered under the Sixth Schedule of  the Constitution not the Fifth Schedule as stated. The Fifth Schedule deals with the administration and  control of Scheduled Areas and Scheduled Tribes in states other than Assam, Meghalaya, Tripura,  and Mizoram. The Sixth Schedule specifically provides for autonomous district councils and regional  councils in these four northeastern states. So, statement 1 is not correct. 
• Section 10(26) of the Income Tax Act, 1961, members of Scheduled Tribes residing in specified areas,  including the northeastern states, Ladakh, and other notified regions are entitled to exemption from income  tax on income arising from sources within those areas or from dividends and interest on securities. So,  statement 2 is not correct. 
• Article 243D(3) of the Constitution expressly provides that not less than one-third of the total  seats reserved for Scheduled Castes and Scheduled Tribes in Panchayats shall be reserved for women  belonging to those communities. This is a specific and separately carved-out sub-reservation for SC  and ST women within the Panchayati Raj reservation framework — making Statement 3 correct. The  Constitution does provide for reservation of seats in Panchayats specifically for women belonging to SCs  and STs. So, statement 3 is not correct. 

Therefore, option (1) is the correct answer.