Correct Answer: (b) Members of the Scheduled Tribes and the Scheduled Castes in Special Category States
Solution:According to clause (25) of Article 366 (7) of the Constitution, in the case of a member of a Scheduled Tribe as defined in clause (25) of Article 366 7 of the Constitution, residing in any area specified in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution or in the States of Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura are exempted from income tax. Therefore, option (b) is correct.