Indian Economy·Key Judgments

Plan vs Non-Plan Expenditure — Key Judgments

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Version 1Updated 7 Mar 2026

Key Judgments

Recommendations of the 12th Finance Commission (2005-2010)

2004

The 12th Finance Commission, chaired by Dr. C. Rangarajan, made significant recommendations regarding fiscal transfers and state finances. While it operated within the…

Recommendations of the 13th Finance Commission (2010-2015)

2009

Chaired by Dr. Vijay Kelkar, the 13th Finance Commission further pushed the agenda of fiscal reforms. It recommended a higher share of central taxes for states (32%) and…

Recommendations of the 14th Finance Commission (2015-2020)

2014

The 14th Finance Commission, chaired by Dr. Y.V. Reddy, delivered a truly transformative report that directly paved the way for the abolition of the Plan/Non-Plan distinction. Its…

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