Which one of the following statements about the Finance Commissions, p

Which one of the following statements about the Finance Commissions, periodically established by the Government of India, is NOT true?

It recommends distribution of taxes between the Union and the states
It recommends the principles governing the grants-in-aid of revenues of states
It recommends measures to augment the consolidated fund of a state
It recommends measures regarding the salary of government employees
This question was previously asked in
UPSC Geoscientist – 2020
The statement that the Finance Commission recommends measures regarding the salary of government employees is NOT true.
The Finance Commission is a constitutional body established under Article 280 of the Indian Constitution to define the financial relations between the central government and the state governments.
Its primary functions include recommending the distribution of net proceeds of taxes between the Union and the States (vertical devolution), allocation of proceeds among the States (horizontal devolution), principles governing grants-in-aid to states, and measures to augment the Consolidated Fund of a State to supplement the resources of Panchayats and Municipalities.