Question

Which of the following statements is INCORRECT about the Finance Commission?

A Its work involves redressing the vertical imbalances between the taxation powers and expenditure responsibilities of the Centre and the States, respectively.
B It recommends measures needed to augment the Consolidated Fund of a State to supplement the resources of the Panchayats.
C It gives its recommendations on the distribution of tax revenues between the Union and the States only and not among the states.
D It is constituted by the President under Article 280 of the Constitution.
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