Which one of the following is not the duty of the Finance Commission of India?

A. The distribution of between the Union and the States of the net proceeds of taxes

B. The principle which should govern the grant-in-aid of the revenue of the State out of the Consolidated Fund of India

C. The measures needed to augment the Contingency Fund of India

D. The measures needed to, augment the Consolidated Fund of India of a State to supplement the resources of the Municipalities in a State

Answer: Option C