The correct answer is B. Finance ministry.
The Finance Ministry is the ministry of the Government of India responsible for the formulation of the country’s fiscal policy. It is also responsible for the management of the country’s finances, including the collection of taxes and the expenditure of government funds.
The Planning Commission was a body set up by the Government of India in 1950 to formulate and implement the country’s economic plans. It was abolished in 2014 and its functions were transferred to the National Institution for Transforming India (NITI Aayog).
The Finance Commission is a constitutional body set up every five years to recommend to the President of India the principles on which the distribution of net proceeds of taxes between the Union and the States should be made.
The Reserve Bank of India is the central bank of India. It is responsible for the formulation and implementation of monetary policy, the regulation of the banking system, and the management of the country’s foreign exchange reserves.