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 ?
Statement 1 is Incorrect: The Sixth Schedule (Article 244(2)) of the Indian Constitution specifically governs the administration of Tribal Areas in the four northeastern states of Assam, Meghalaya, Tripura, and Mizoram. The Fifth Schedule (Article 244(1)) applies to 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 specified regions (including Tripura, Mizoram, Manipur, Nagaland, Arunachal Pradesh, and Ladakh) are exempt from paying income tax on income generated from sources within those areas, as well as on dividends or interest on securities. Statement 3 is Correct: Article 243D of the Constitution mandates the reservation of seats in Panchayats for Scheduled Castes (SCs) and Scheduled Tribes (STs). Furthermore, Article 243D(2) explicitly requires that not less than one-third of the seats reserved for SCs and STs must be reserved for women belonging to the Scheduled Castes or Scheduled Tribes. Since Statements 2 and 3 are correct, there are exactly two correct statements, which include Statement 2. Therefore, the correct conclusion is that there are two correct statements, that include statement 2.