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Polity question from UPSC CSE-Prelims, 2026

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?

Last updated Jun 9, 2026
Correct Answer: Option A — There are two correct statements, that include statement 2.
Detailed Breakdown of the Statements
Statement 1 is INCORRECT:
The administration of Tribal Areas in the states of Assam, Meghalaya, Tripura, and Mizoram (often remembered by the acronym AMTM) is actually detailed under the Sixth Schedule of the Constitution of India, not the Fifth Schedule. The Fifth Schedule deals with the administration and control of Scheduled Areas and Scheduled Tribes in states other than these four.

Statement 2 is CORRECT:
Under Section 10(26) of the Income Tax Act, 1961, members of Scheduled Tribes residing in specific areas (like the North-Eastern states and certain scheduled areas) are exempt from paying income tax on income earned within those areas or via dividend/interest.

Statement 3 is CORRECT:
Article 243D of the Constitution mandates the reservation of seats in Panchayats for Scheduled Castes (SCs) and Scheduled Tribes (STs) in proportion to their population. Furthermore, it explicitly states that not less than one-third of the total number of seats reserved for SCs/STs must be reserved for women belonging to those respective categories.

Summary
Since Statements 2 and 3 are correct, there are exactly two correct statements, making (a) the right choice.
Answer verified by Quintessence Classes faculty — Karan Nagar, Srinagar.

About this question

UPSC CSE 2026 Prelims

Details

Exam UPSC CSE
Stage Prelims
Year 2026
Subject Polity
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