The recommendations of the 15th Finance Commission have enabled the States to improve their fiscal conditions. Comment.

15th Finance Commission by NLC Singh as head was constituted by President under Article 280 of the Constitution. Recommendations of 15th FC - States improve fiscal conditions Vertical devolution between Centre and States (C&S/I) and U for J&K - almost same as 14th FC New factors in horizontal devolution, better for states with Reform Income, Population, Area, ecology, Tax Remittance, Forest, effort performance (12-L) (12-L) Southern states get better funds due to new (new addition) factors so better for South states Revenue deficit grants to states who couldn't generate enough revenues as