IS

Ishita SharmaAIR 268· 2025

Question Q5GS2GS2

State Finance Commission was introduced as part of 73rd & 74th amendments - of local bodies: Panchayats & Municipalities.

Open scan (p.14)

Main Body

Role of SFC:

1To determine principles governing distribution of net proceeds of taxes & duties (between) state & local bodies.
2To support grant-in-aids to local bodies
3To suggest ways of augmenting consolidated fund of state to increase funds availability to local bodies.

This can be utilised to build regional equity - by greater decentralization

by ensuring financial autonomy of regional bodies.

& federal sink - by coordinating with central finance commission in augmenting state revenue.

However, it remains underutilised:

1Irregular constitution of SFC by states
2Restricted terms of reference, avoiding devolution of powers to local bodies
3ITs services haven't been utilised to augment taxing powers of local bodies

(by) CAG Report, 2024: only 30% of revenues of local bodies come from own sources.

4ITs recommendations are not adhered to in spirit.
Panchayat Devolution Index: only 44% in India.
147 words4 paragraphs2 bullet points

Conclusion

Thus, greater role of SFC needs to be ensured for realising goals of DPSGs - M340.

16 words

Topper

Ishita Sharma

AIR 2682025

Subject & Paper

GS2GS2

Topic

Federal Structure - Functions, Responsibilities, Devolution of Powers and Finances

Centre-State Financial Relations

State Finance Commission and local bodies

Writing Stats

163

Total words

4

Paragraphs

2

Bullets

expository

Tone