2155 extractive question-and-answer pairs built from 5th 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. 413 of the 2155 pairs (19.2%) are explanatory questions and 1742 restate a figure. 98.33% of rows pass the corpus quality gate.
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Strong coverage with minor gaps in documentation or freshness.
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First 10 of 2,155 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What was the Fourth Finance Commission not specifically asked to consider? | not specifically asked to take into consideration the requirements of the Fourth Plan | This recommendation was, however, not accepted by the Government of India. The Fourth Finance Commission was not specifically asked to take into consideration the requirements of the Fourth Plan. While it did not consider itself precluded from recommending Plan grants, it did not do so, because it considered it desirable that the Planning Commission, having been specifically constituted for this purpose, should have unhampered authority in this domain. | 109 | definition | 1.000 | The Fourth Finance Commission was not specifically asked to take into consideration the requirements of the Fourth Plan. | 17 | page=17,block=0 | 0.850 | valid |
| What is necessary even when there is a balanced budget? | a balanced budget, it is necessary that a careful watch is maintained on the flow of receipts and expenditure throughout the year | 50. Even when there is a balanced budget, it is necessary that a careful watch is maintained on the flow of receipts and expenditure throughout the year. We consider it an indispensable ingredient of sound financial administration that every State should have an effective way and means section in its Finance Department. | 23 | definition | 1.000 | Even when there is a balanced budget, it is necessary that a careful watch is maintained on the flow of receipts and expenditure throughout the year. | 255 | page=255,block=0 | 0.850 | valid |
| What is a unique aspect of the financial relationships between the Union and States in India? | the explicit recognition in the Constitution of the varying nature of this need | A distinguishing feature of Union-State financial relationships in India is the explicit recognition in the Constitution of the varying nature of this need and the provision of a periodical review of the situation by a quasi-judicial body. Aware of the experience of other federations regarding the great disparity between the States' capacity to raise revenues and their need to effectively discharge their essential functions, our Constitution-makers made specific provisions for remedying this imbalance. | 76 | definition | 1.000 | A distinguishing feature of Union-State financial relationships in India is the explicit recognition in the Constitution of the varying nature of this need and the provision of a periodical review of the situation by a quasi-judicial body. | 13 | page=13,block=1 | 0.700 | valid |
| What is the nature of grants under Article 275? | must in their very nature be variable and they have to be related to the needs of particular States | Crores) Commissions First year of the Commission's period Devolution of taxes in the preceding year Devolution of taxes in the first year of the Commission's period First 1952-53 52.66 73. Second 1957-58 78.25 120. Third 1962-63 192.86 236. Fourth 1966-67 288.56 384. The principles of distribution of income-tax and Union excise duties among States inter se have also been varied by the Finance Commissions from time to time. These facts constitute a strong case against rigid determination of the States' share in the Constitution itself. Grants under Article 275 must in their very nature be variable and they have to be related to the needs of particular States. But recourse to Article 275 or Article 282 may not be sufficient in itself to meet the needs of additional transfers to States. | 566 | definition | 1.000 | Grants under Article 275 must in their very nature be variable and they have to be related to the needs of particular States. | 14 | page=14,block=0 | 0.700 | valid |
| What does the principle of equalisation require to address disparities between States? | a more positive redistributive policy | The progress of the nation depends, in a real sense, on the development of the weaker States and there is a danger that large and persistent disparities in the basic service levels in different States would weaken national unity and strength. Substantial amounts distributed among States on the basis of population have the result, to some extent, of reducing disparities between their resources. But the need for equalisation demands a more positive redistributive policy. Such purposive distribution of funds has to distinguish between more advanced and less developed States. | 435 | definition | 1.000 | But the need for equalisation demands a more positive redistributive policy. | 16 | page=16,block=0 | 0.700 | valid |
| What is the purpose of Article 275 of the Constitution? | help the States which are less developed and have less capacity to raise resources of their own | Where the general level of economic development of the country is not high, the degree to which backward States can be assisted to come up to the average level of services is a matter for detailed assessment, but there can be no doubt that Article 275 of the Constitution is designed to help the States which are less developed and have less capacity to raise resources of their own. How far such transfers can be made available to enable States with low per capita income to improve their level of services, and the stages by which that should be done, are matters to be decided not merely on fiscal considerations, but with due regard also to the promotion of a sense of national unity. | 287 | definition | 1.000 | Where the general level of economic development of the country is not high, the degree to which backward States can be assisted to come up to the average level of services is a matter for detailed assessment, but there can be no doubt that Article 275 of the Constitution is designed to help the States which are less developed and have less capacity to raise resources of their own. | 16 | page=16,block=0 | ||
| What has been the standard approach to determining grants under Article 275? | to cover by such grants the non-Plan revenue deficits left after taking tax devolutions into account. | We have also modified the principles of distribution of the States' share among them, with a view to giving greater weightage to population and increasing the relative shares of States which have lower per capita income and are economically more backward. 2. The question of determining the quantum of grants under Article 275 raises several important considerations. The general principle followed hitherto has been to cover by such grants the non-Plan revenue deficits left after taking tax devolutions into account. From our analysis of the States' forecasts, it was clear to us that States' deficits on revenue account could not be entirely ascribed to their low taxable capacity or their special problems. In some States the rates of taxes are much lower than the general level of rates levied by other States. | 417 | definition | 1.000 | The general principle followed hitherto has been to cover by such grants the non-Plan revenue deficits left after taking tax devolutions into account. From our analysis of the States' forecasts, it was clear to us that States' deficits on revenue account could not be entirely ascribed to their low taxable capacity or their special problems. | ||||
| What area of taxation was the focus of fostering a shared interest between the Union and the States? | the whole field of excise taxation | This will fulfil the main purpose of securing a common interest of the Union and the States in the whole field of excise taxation which the Third and Fourth Commissions had kept in view while making their recommendations as explained in paragraphs 4.4 and 4.6 above. While we consider that the inclusion of special excise duties in the divisible pool is desirable in principle, we have not thought it necessary to recommend any change in the present arrangements for the first three years from 1969-70 for the reason explained in the succeeding paragraph. 4. | 95 | definition | 1.000 | This will fulfil the main purpose of securing a common interest of the Union and the States in the whole field of excise taxation which the Third and Fourth Commissions had kept in view while making their recommendations as explained in paragraphs 4.4 and 4.6 above. | 38 | page=38,block=0 | 0.700 | valid |
| What is the primary goal of distributing resources among the States? | to augment the resources of States in an equitable manner to enable them to meet their growing needs | In considering this question of distribution among the States it is necessary to keep in mind the main purpose of devolution, which is to augment the resources of States in an equitable manner to enable them to meet their growing needs. Such needs depend mainly on the size of the States’ populations, their relative income and resources and their levels of economic development. The principle of contribution is not appropriate as a factor in the distribution among the States of a tax that is shared on a discretionary basis, as is the case with Union excise duties. As observed by the Second Finance Commission, the fact of consumption would operate to the disadvantage of less urbanised States which are not in a position to raise revenues from sales tax to the same extent as more urbanised States. | 135 | definition | 1.000 | In considering this question of distribution among the States it is necessary to keep in mind the main purpose of devolution, which is to augment the resources of States in an equitable manner to enable them to meet their growing needs. | 40 | page=40,block=1 | ||
| What types of goods are coal and unmanufactured cotton categorized as? | industrial raw materials or intermediate goods | Under the provisions of Section 7 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, as originally enacted, the items on which additional duties of excise are leviable were declared as goods of special importance in inter-State trade and commerce and the levy of sales tax thereon was made subject to the restrictions specified in Section 14 of the Central Sales Tax Act, 1956. Section 7 of the former Act of 1957 was repealed by the Central Sales Tax (Second Amendment) Act, 1958 and these items were added to the list of declared goods. Some of the State Governments who wanted the additional excise duties to be withdrawn, pointed out to us that the other goods of special importance like coal, unmanufactured cotton, etc., are industrial raw materials or intermediate goods and belong to a category different from textiles, sugar and tobacco, which are consumer goods. | 756 | definition | 1.000 | Some of the State Governments who wanted the additional excise duties to be withdrawn, pointed out to us that the other goods of special importance like coal, unmanufactured cotton, etc., are industrial raw materials or intermediate goods and belong to a category different from textiles, sugar and tobacco, which are consumer goods. |
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| 0.700 |
| valid |
| 22 |
| page=22,block=0 |
| 0.700 |
| valid |
| 0.700 |
| valid |
| 46 |
| page=46,block=0 |
| 0.700 |
| valid |