Correct option is B
The Finance Commission is constituted under Article 280 of the Indian Constitution. Its main function is to recommend the distribution of taxes between the Centre and the States and other financial matters.
The Comptroller and Auditor General of India (CAG) is mentioned in Article 148. The CAG is responsible for auditing all receipts and expenditures of the Government of India and the State Governments, ensuring financial accountability.
The Union Public Service Commission (UPSC) is mentioned in Article 315. UPSC is responsible for conducting examinations for appointments to the services of the Union and advising the government on personnel matters.
The National Commission for Scheduled Castes (earlier for both SC and ST) is constituted under Article 338 of the Indian Constitution. It monitors the safeguards provided for Scheduled Castes under the Constitution and evaluates their working.
