1706 extractive question-and-answer pairs built from 12th FC Digitised, published by fincomindia.nic.in. Every answer is a verbatim span of text the source prints, and each row carries the passage it sits in, its offset in that passage, the source quote, the page and the location in the document, so any row can be checked against the original. 860 of the 1706 pairs (50.4%) are explanatory questions and 846 restate a figure. 99.24% of rows pass the corpus quality gate.
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First 10 of 1,706 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What are the two main tools used for transfers? | two major instruments of transfers: tax revenue sharing and grants | 2.11 In combining these considerations into a suitable scheme of transfers, there are both conceptual issues and practical problems. There are two major instruments of transfers: tax revenue sharing and grants. The latter can be unconditional and general purpose or conditional and purpose-specific. | 143 | definition | 1.000 | There are two major instruments of transfers: tax revenue sharing and grants. | 17 | page=17,block=0 | 0.850 | valid |
| What is required when automatic responses are insufficient to achieve economic stabilization? | not adequate, discretionary fiscal interventions are called for to bring about stabilization | In a recessionary situation, government expenditures contribute more to the expenditures than taxation withdraws, thereby reducing the impact of recession. If automatic responses are not adequate, discretionary fiscal interventions are called for to bring about stabilization. The Reserve Bank of India [2] in its Report on Currency and Finance for 2001-02, had estimated that the elasticity of receipts of the combined government sector is 1.07 whereas that for combined non-interest expenditure is 1.06. | 183 | definition | 1.000 | If automatic responses are not adequate, discretionary fiscal interventions are called for to bring about stabilization. | 57 | page=57,block=0 | 0.850 | valid |
| What is the nature of potential losses associated with the implementation of state-level VAT? | any losses, these are likely to be transitory | These studies have affirmed that, properly designed, the state level VAT should prove to be revenue augmenting over the medium to long term. If there are any losses, these are likely to be transitory. The implementation of state level VAT would be facilitated, and its revenue performance improved, if a centralized institutional mechanism for compilation and exchange of information relevant to production, consumption, and dealer-wise flow of goods and services within and across states, is established. | 154 | definition | 1.000 | If there are any losses, these are likely to be transitory. | 81 | page=81,block=0 | 0.850 | valid |
| What is the expected impact on revenues for some states with the adoption of VAT? | a fall in revenues for some states, it is likely to be small and temporary | For the states, the adoption of the VAT is likely to be revenue-augmenting in the medium to long term. If there is a fall in revenues for some states, it is likely to be small and temporary. We consider that this change would add to growth and shift resources to some extent towards the consuming states. | 115 | definition | 1.000 | If there is a fall in revenues for some states, it is likely to be small and temporary. | 82 | page=82,block=0 | 0.850 | valid |
| What is the purpose of the ratio computed by the Eleventh Finance Commission? | used to measure the improvement in the index of fiscal discipline in a reference period, in comparison to a base period | The Eleventh Finance Commission adopted improvement in the ratio of own revenue receipts of a state to its total revenue expenditure, related to a similar ratio for all states, as a criterion for measurement. The ratio so computed was used to measure the improvement in the index of fiscal discipline in a reference period, in comparison to a base period. For the base period, the Commission took the average for the three- year period from 1990-91 to 1992-93 and for the reference period that from 1996-97 to 1998-99. | 235 | definition | 1.000 | The ratio so computed was used to measure the improvement in the index of fiscal discipline in a reference period, in comparison to a base period. | 136 | page=136,block=0 | 0.850 | valid |
| What is the requirement related to matching contributions? | not imposed by the EFC | This is due to (a) non-utilization/under- utilization of the amounts already released and (b) the inability of the state/local bodies to raise matching contributions. The condition regarding matching contribution was not imposed by the EFC. While there is a strong case to motivate the local bodies to raise own resources, we feel that depriving them of the finance commission grants may not be the right approach to the problem. | 217 | definition | 1.000 | The condition regarding matching contribution was not imposed by the EFC. | 162 | page=162,block=0 | 0.850 | valid |
| What is the main responsibility of the Finance Commission under Article 280 of the Constitution? | sharing of central taxes under article 270 and determination of grants for the states as provided for under article 275 | Chapter 2 Issues and Approach 2. Article 280 of the Constitution describes the duties of the finance commission, the core of which relates to sharing of central taxes under article 270 and determination of grants for the states as provided for under article 275. The Commission’s approach is guided by the mandate of the constitutional provisions and the terms of reference (TOR) contained in the Presidential order constituting the commission. Being the twelfth in the periodic sequence of finance commissions, we have also had the benefit of the views of the earlier commissions on these and related issues [1]. The Commission has duly considered the views of the Union and state governments on the TOR as contained in their respective memoranda. We have taken note of areas where there is convergence, and areas where views differ. 2. | 142 | definition | 1.000 | Article 280 of the Constitution describes the duties of the finance commission, the core of which relates to sharing of central taxes under article 270 and determination of grants for the states as provided for under article 275. | ||||
| What criteria are used to determine transfers under a normative approach? | on a normative basis instead of merely filling up gaps arising from the projections of revenues and expenditures based on historical trends | Under such an approach, transfers should be determined on a normative basis instead of merely filling up gaps arising from the projections of revenues and expenditures based on historical trends. As noted by some of the earlier finance commissions also, there are adverse incentives associated with a ‘gap- filling’ approach where the case for larger transfers would depend merely on a larger gap in the past without reference to whether available revenue capacity was adequately exploited or whether there was an undue growth in expenditures. The normative approach can effectively neutralize such adverse incentives as states are assessed in terms of revenues that they ought to raise given their respective capacities. | 55 | definition | 1.000 | Under such an approach, transfers should be determined on a normative basis instead of merely filling up gaps arising from the projections of revenues and expenditures based on historical trends. | 14 | page=14,block=0 | 0.700 | valid |
| What is equalized under the equalization principle in Australia? | only the capacity that is equalized and not necessarily the actual level or standard of service | It is notable that it is only the capacity that is equalized and not necessarily the actual level or standard of service, which would depend on the priorities and allocations among different heads, which remain the prerogative of the states. The way this principle has been applied in Australia, particularly the reference to efficiency, involves detailed assessment of expenditures to take account of the cost disabilities. In Canada, as provided in the constitution, equalization payments are meant to ‘ensure that provincial governments have sufficient revenues to provide reasonably comparable levels of services at reasonably comparable levels of taxation’. In Canada, in determining equalization payments, no assessment is made of the expenditure side of the provincial budgets. | 25 | definition | 1.000 | It is notable that it is only the capacity that is equalized and not necessarily the actual level or standard of service, which would depend on the priorities and allocations among different heads, which remain the prerogative of the states. | 14 | page=14,block=4 | ||
| What is the goal of equalization payments in Canada? | ‘ensure that provincial governments have sufficient revenues to provide reasonably comparable levels of services at reasonably comparable levels of taxation’ | It is notable that it is only the capacity that is equalized and not necessarily the actual level or standard of service, which would depend on the priorities and allocations among different heads, which remain the prerogative of the states. The way this principle has been applied in Australia, particularly the reference to efficiency, involves detailed assessment of expenditures to take account of the cost disabilities. In Canada, as provided in the constitution, equalization payments are meant to ‘ensure that provincial governments have sufficient revenues to provide reasonably comparable levels of services at reasonably comparable levels of taxation’. In Canada, in determining equalization payments, no assessment is made of the expenditure side of the provincial budgets. | 504 | definition | 1.000 | In Canada, as provided in the constitution, equalization payments are meant to ‘ensure that provincial governments have sufficient revenues to provide reasonably comparable levels of services at reasonably comparable levels of taxation’. | 14 | page=14,block=4 |
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| 13 |
| page=13,block=2 |
| 0.700 |
| valid |
| 0.700 |
| valid |
| 0.700 |
| valid |