Publications

(Per cent)

Commission

States’ Share in Income Tax

Weights for Distribution Criteria

Distance of Per Capita Income

Population

Inverse Income

Backwa
rdness

Non-plan Revenue Deficit

Area Adjusted

Infrastr
ucture

Tax Effort

others

First FC

40.0

–

100.0

–

–

–

–

–

–

–

Second FC

25.0

–

90.0

–

–

–

10.0

–

–

–

Third FC

20.0

–

–

–

–

–

–

–

–

Fourth FC

20.0

–

80.0

–

20.0

–

–

–

–

–

Fifth FC

20.0

–

80.0

–

20.0

–

–

–

–

–

Sixth FC

20.0

25

75.0

–

–

–

–

–

–

–

Seventh FC

40.0

–

25.0

25.0

25.0

–

–

–

–

25.0

Eighth FC

45*

50.0

25.0

25.0

–

–

–

–

–

–

Ninth FC

45.0

33.5

25.0

12.5

12.5

16.5

–

–

–

–

Tenth FC

47.5**

60.0

20.0

–

–

–

5.0

5.0

10.0

–

Eleventh FC

–

–

–

–

–

–

–

–

–

–

Twelfth FC

–

–

–

–

–

–

–

–

–

–

Thirteenth FC

–

–

–

–

–

–

–

–

–

–

‘–’ : Nil.
* : 40 per cent of the net proceeds to be distributed while the remaining 5 per cent would be earmarked for the non-plan revenue deficit States.
** : 40 per cent of the net proceeds to be distributed while the remaining 7.5 per cent would be earmarked for the non plan revenue deficit States.
Source : Report of various Finance Commissions.