Question
Consider the following statements:
1. Tribal-area administration in Assam, Meghalaya, Tripura and Mizoram falls under the Fifth Schedule.
2. Some tribes are exempt from Income Tax on certain incomes.
3. The Constitution reserves Panchayat seats for SC/ST women.
Which conclusion is correct?
Explanation
The statements cover three distinct safeguards for Scheduled Tribes—constitutional protection of tribal areas, tax exemptions and political representation.
Statement 1 — Incorrect: The Sixth Schedule under Article 244(2) applies to tribal areas in Assam, Meghalaya, Tripura and Mizoram. The Fifth Schedule under Article 244(1) deals with Scheduled Areas and Scheduled Tribes in states other than these four northeastern states.
Statement 2 — Correct: Under Section 10(26) of the Income Tax Act, 1961, members of Scheduled Tribes residing in specified areas are eligible for exemption from income tax on certain income arising from sources within those areas, as well as specified dividends and interest.
Statement 3 — Correct: Article 243D provides for reservation of seats for SCs and STs in Panchayats. It also requires that at least one-third of the seats reserved for SCs and STs be reserved for women belonging to these communities.
Therefore, Statements 2 and 3 are correct. Since the question asks for the number of correct statements including Statement 2, the answer is two statements.