Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax?

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UPSC CAPF(AC) Exam 2015 Questions Solved

Question 3 Under Section 10(26) of the Income Tax Act, which of the following category of people are exempted from income tax?

A) Members of the Scheduled Tribes in Chhattisgarh
B) Members of the Scheduled Tribes and the Scheduled Castes in Special Category States
C) Members from the Economically Backward Class in All States
D) Members of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland and Tripura

Answer: D) Members of the Scheduled Tribes in States of Manipur, Mizoram, Nagaland and Tripura

Question 4 The 9th Schedule to the Constitution of India was added by the

A) Third Amendment Act
B) Fourth Amendment Act
C) First Amendment Act
D) Sixth Amendment Act

Answer: C) First Amendment Act

Question 5 Which one of the following statements with regard to the Union Budget of India for the year 2015-2016 is NOT correct?

A) India Financial Code to be introduced soon in the Parliament
B) Allocation in defence sector is kept unchanged at around 5 % of GDP
C) A Student Financial Aid Authority will be instituted
D) No change in the rate of personal income tax

Answer: A) India Financial Code to be introduced soon in the Parliament

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