Consider the following statements about SC/ST provisions: 1. Tribal Areas in Assam, Meghalaya, Tripu

Question

Consider the following statements about SC/ST provisions: 1. Tribal Areas in Assam, Meghalaya, Tripura, and Mizoram are in the Fifth Schedule. 2. Some tribes are entitled to income tax exemption on certain incomes. 3. The Constitution provides for reservation in Panchayats for women belonging to SC and ST.

Accepted Answer

Statement 1 is incorrect — those four northeastern states are governed by the Sixth Schedule (Article 244(2)), not Fifth Schedule. Statement 2 is correct — Section 10(26) of the Income Tax Act, 1961 exempts Scheduled Tribes in specified regions from income tax on income from local sources. Statement 3 is correct — Article 243D mandates SC/ST seat reservations in Panchayats, and at least one-third of those reserved seats must be for women from SC/ST.