Correct Option
The correct option is A. There are two correct statements, that include statement 2.
[as per provisional answerkey]Explanation
The Constitution of India and specific statutory laws provide distinct administrative and fiscal frameworks for the protection and development of Scheduled Castes (SCs) and Scheduled Tribes (STs).
- Statement 1 is Incorrect: The administration and control of Scheduled Areas and Scheduled Tribes in states other than Assam, Meghalaya, Tripura, and Mizoram are dealt with under the Fifth Schedule. The provisions specifically for the administration of Tribal Areas in the four northeastern states of Assam, Meghalaya, Tripura, and Mizoram are contained in the Sixth Schedule of the Constitution of India (Articles 244(2) and 275(1)).
- Statement 2 is Correct: Under Section 10(26) of the Income Tax Act, 1961, members of Scheduled Tribes residing in specific areas (including the states of Arunachal Pradesh, Manipur, Mizoram, Nagaland, Tripura, and parts of Assam and Meghalaya) are exempt from paying income tax on income arising from any source in these areas or by way of dividends/interest on securities.
- Statement 3 is Correct: Article 243D of the Constitution of India mandates the reservation of seats for Scheduled Castes and Scheduled Tribes in every Panchayat. Furthermore, it explicitly states that not less than one-third of the total number of seats reserved for SCs and STs shall be reserved for women belonging to the Scheduled Castes or, as the case may be, the Scheduled Tribes.
Key Takeaway: The Sixth Schedule applies exclusively to the four northeastern states (AMTM), while the Fifth Schedule applies to other states; fiscal exemptions for STs are provided under the Income Tax Act, and Article 243D ensures horizontal reservation for SC/ST women in local governance.