UPSC Prelims 2023 – Question 29

Q 29. Consider the following: 

1. Demographic performance  

2. Forest and ecology 

3. Governance reforms 

4. Stable government 

5. Tax and fiscal efforts 
 
For the horizontal tax devolution, the Fifteenth Finance Commission used how many of the above as criteria other than population area and income distance? 
 
(a) Only two 
(b) Only three 
(c) Only four 
(d) All five 

Correct Answer: Option (b) 

• For the horizontal tax devolution, the Fifteenth Finance Commission used the following as criteria: 
• Population 
• Area 
• Forest & ecology 
• Income Distance 
• Tax & fiscal efforts 
• Demographic performance 
• Hence, option (b) is correct. 

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