Publications

(Per cent)

Commission

States’ Share in
Income Tax

Weights for Distribution Criteria

Distance
from Av.
Popul
ation

Distance of Per
Capita Income

Popu
lation

Inverse
per capita
Income *(Popul
ation)

Backwa
rdness

Colle
ction
(Contri
bution)

Asses
sment

Area
Adju
sted

Infra
stru
cture

Tax Effort

Fiscal
Disci
pline

Inco
me
dista
nce

Fiscal
capa
city
Dist
ance

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

First FC

55.0

–

–

80.0

–

–

20.0

–

–

–

–

–

–

–

Second FC

60.0

–

–

90.0

–

–

10.0

–

–

–

–

–

–

–

Third FC

66.6

–

–

80.0

–

–

20.0

–

–

–

–

–

–

–

Fourth FC

75.0

–

–

80.0

–

–

20.0

–

–

–

–

–

–

–

Fifth FC

75.0

–

–

90.0

–

–

–

10.0

–

–

–

–

–

–

Sixth FC

80.0

–

–

90.0

–

–

–

10.0

–

–

–

–

–

–

Seventh FC

85.0

–

–

90.0

–

–

–

10.0

–

–

–

–

–

–

Eighth FC

85.0

–

45.0

22.5

22.5

–

10.0

–

–

–

–

–

–

–

Ninth FC

85.0

45.0

–

22.5

11.25

11.25

–

10.0

–

–

–

–

–

–

Tenth FC

77.5

60.0

–

20.0

–

–

–

–

5.0

5.0

10.0

–

–

–

Eleventh FC

29.5*

62.5

–

10.0

–

–

–

–

7.5

7.5

5.0

7.5

–

–

Twelfth FC

30.5*

–

–

25.0

–

–

–

–

10.0

–

7.5

7.5

50.0

–

Thirteenth FC

32.0*

–

–

25.0

–

–

–

–

10.0

–

–

17.5

–

47.5

* Total share of States in net proceeds of all shareable Union Taxes.
Source : Reports of Finance Commissions.