The correct answer is (b). Article 280 of the Constitution of India deals with the Finance Commission. The Finance Commission is a constitutional body constituted every five years to review the financial relations between the Union and the States and to make recommendations to the President on the distribution of revenues between the Union and the States, the principles governing grants-in-aid to the States, and the measures needed to augment the Consolidated Fund of India.
The other options are incorrect. NITI Aayog is a policy think tank set up by the Government of India in 2015. The National Commission for Scheduled Tribes is a statutory body established by the Government of India in 1970 to safeguard the interests of the Scheduled Tribes. The Election Commission is an independent constitutional body responsible for conducting elections to the Parliament, the State Legislatures, and the offices of the President and the Vice-President of India.