Devolution of funds from the Tamil Nadu government to local bodies is guided by the:

State Finance Commission
District Planning Committees
NITI Aayog
15th Finance Commission

The correct answer is: State Finance Commission.

The State Finance Commission (SFC) is a body constituted by the state government to recommend the principles for devolution of financial resources from the state government to local bodies. The SFC is appointed every five years and its recommendations are binding on the state government.

The SFC takes into account a number of factors while making its recommendations, including the population of the local bodies, the level of development of the local bodies, and the revenue-raising capacity of the local bodies. The SFC also makes recommendations on the manner in which the funds should be transferred to the local bodies.

The SFC plays an important role in ensuring that local bodies have adequate financial resources to carry out their functions. The recommendations of the SFC have been instrumental in improving the financial position of local bodies in Tamil Nadu.

The other options are incorrect because:

  • District Planning Committees are not responsible for devolution of funds from the state government to local bodies.
  • NITI Aayog is a national-level body and is not involved in devolution of funds to local bodies.
  • The 15th Finance Commission is a central-level body and is not involved in devolution of funds to local bodies.