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The Third Finance Commission was appointed in 1960, for the period 1960-64, by the President and was chaired by Shri A.K. Chanda and its members were Shri Govinda Menon, Shri Dwijendra Nath Roy, Prof. M.V. Mathur, Shri G.R. Kamat and Member Secretary. ==Recommendations== The Commission was asked to make recommendations to the President with regard to the following:- 1) On account of Tax Sharing between the Centre and the State and allocation of Income Tax and Central Excise Duties 2) Under Article 275, Grants-in-Aid to States in need of assistance, other than the sums specified in the provisos to Clause of article 275 a) With regard to the requirements of third five year plan b) Secondly, with regard to the efforts to be made by those states to raise additional revenue amount 3) Allocation of duties, namely, additional excise duty and estate duty 4) The manner of distribution ofAd hoc Grantsin-lieu of tax on Railway Passenger Fares With regard to the TOR the following were the recommendations made by the FC:- The Finance Commission recommended the formulation of an independent commission to assess the tax potential of each state, to review its tax structure and to recommend rates under different heads of the levies of the state list :- 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「The Third Finance Commission of India」の詳細全文を読む スポンサード リンク
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