Correct option is B
Poverty estimation in India has undergone several changes. Historically, the Planning Commission was responsible for estimating poverty, using methodologies developed by various committees like the Tendulkar Committee (2009) and Rangarajan Committee (2012). These estimates were based on consumption expenditure surveys.
After the dissolution of the Planning Commission in 2014, the responsibility for poverty estimation was handed over to NITI Aayog. Currently, NITI Aayog's Task Force on poverty estimation provides updated methodologies and frameworks to measure poverty more accurately, considering multi-dimensional aspects of poverty beyond just income or consumption.
The National Statistical Commission helps in data collection and analysis, but the policy framework for poverty estimation comes from NITI Aayog.