To make recommendations on the devolution of taxes, the 14th Finance Commission has been directed to use the Census figures of __:
To make recommendations on the devolution of taxes, the 14th Finance Commission has been directed to use the Census figures of __:
[A]1971
[B]1981
[C]1991
[D]2001
1971
Population base will be figures as of 1971 in all cases where population is a factor for determination of devolution of taxes and duties and grants-in-aid; however, the Commission may also take into account the demographic changes that have taken place subsequent to 1971.