Correct option is A
K.C. Niyogi was not a member of the Fifteenth Finance Commission. He was the first Chairman of the Finance Commission of India, established in 1951, but was not associated with the Fifteenth Finance Commission.
The members of the Fifteenth Finance Commission, which was constituted in 2017, include:
• N.K. Singh (Chairman)
• Prof. Anoop Singh
• Dr. Ashok Lahiri
• Prof. Ramesh Chand
• Dr. Ajay Narayan Jha