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Finance Commission

Constitutional Basis and Mandate

The Finance Commission is a constitutional body established under Article 280 of the Indian Constitution. It is constituted every five years (or earlier) by the President of India to recommend the distribution of net proceeds of taxes between the Union and the States (vertical devolution) and the allocation among the states (horizontal devolution). The 16th Finance Commission is chaired by Dr. Arvind Panagariya (former Vice-Chairman, NITI Aayog). Its recommendations cover the period 2026–27 to 2030–31 and are tabled in Parliament alongside the Union Budget.

Key details
  • Article 280: provides for the Finance Commission's constitution, composition, and functions.
  • Finance Commission submits recommendations on: (a) tax devolution, (b) grants-in-aid to states, (c) measures to augment state consolidated funds.
  • The Commission is a recommendatory body — its recommendations are not binding but are generally accepted by the Union government.
  • 16th Finance Commission chairman: Dr. Arvind Panagariya.
  • Recommendations apply from April 1, 2026 to March 31, 2031.
In the news

Tracked since February 02, 2026 · last seen August 07, 2026 · updates as the daily brief publishes

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