The correct answer is (c) N.K. Singh.
N.K. Singh is an Indian economist and politician who served as the Chairman of the 15th Finance Commission of India. He was appointed to the position on 15 July 2017 and served until 31 December 2020.
Singh is a member of the Indian National Congress and has served in various government positions, including as Minister of State for Finance and Planning. He is also a former member of the Planning Commission of India.
The 15th Finance Commission was constituted by the President of India on 15 July 2017. The Commission was tasked with recommending the sharing of central taxes between the central government and the state governments for the five-year period from 2021-22 to 2025-26.
The Commission submitted its report to the President on 15 December 2020. The report has been accepted by the government and is being implemented.
The other options are incorrect.
(a) Arvind Pangaria is an Indian economist and former member of the 14th Finance Commission of India.
(b) Amitabh Kant is an Indian economist and the current CEO of the NITI Aayog.
(d) Sindhushree Khullar is an Indian civil servant and the current Secretary of the Department of Expenditure.