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Q82·GS Paper 1 · Prelims 2026

Constitutional Provisions for SC and ST Communities

PolityPolity: Schedules & Special ProvisionsStatement-basedMediumStatic

Question

Consider the following statements about the provisions pertaining to the Scheduled Castes and the Scheduled Tribes in India:

1Provisions 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.
2Some tribes of India are entitled to exemption from paying Income Tax on certain incomes.
3The 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? (a) There are two correct statements, that include statement 2 . (b) There are two correct statements, that are statements 1 and 3 . (c) There is only one correct statement . (d) All three statements are correct.

Options

a

There are two correct statements, that include statement 2.

Answer
b

There are two correct statements, that are statements 1 and 3.

c

There is only one correct statement.

d

All three statements are correct.

Explanation

The correct answer is (a), as statements 2 and 3 are correct while statement 1 is false. Under Section 10(26) of the Income Tax Act, members of scheduled tribes living in specific autonomous regions (like the Northeast) are exempt from income tax on local revenue sources, validating statement 2. Article 243D mandates proportional seat reservations in local panchayats for women from SC and ST communities, validating statement 3. Statement 1 is incorrect because administration rules for tribal areas in Assam, Meghalaya, Tripura, and Mizoram are established under the Sixth Schedule, while the Fifth Schedule covers scheduled areas in other states.

Tribal administration in the four northeastern states is governed by the Sixth Schedule, while eligible tribal residents retain localized income tax exemptions and Article 243D protects local government reservations for SC/ST women.

Question details

Year

2026

Paper

GS Paper 1

Question

Q82

Subject

Polity

Sub-topic

Polity: Schedules & Special Provisions

Type

Statement-based

Difficulty

Medium

Nature

Static

Source hint

M. Laxmikanth Indian Polity Ch.17, 38 & 41 / Income Tax Act Sec 10(26)

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