Correct option is C
The Finance Commission is concerned with the distribution of non-plan revenue resources, the distribution of taxes between the Centre and the States, and the determination of grants-in-aid to the states. The Distribution of Plan Revenue Resources (now subsumed under NITI Aayog functions after the dissolution of the Planning Commission) does not fall within the purview of the Finance Commission. The Finance Commission’s primary role is to ensure an equitable distribution of financial resources between the Centre and the States.
