505 extractive question-and-answer pairs built from 1st 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. 343 of the 505 pairs (67.9%) are explanatory questions and 162 restate a figure. 99.41% 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 505 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What is the role of the Commission regarding policy merits? | not concerned with the merits of any particular policy which is in the sole discretion of the Central Government | 28. The Commission are not concerned with the merits of any particular policy which is in the sole discretion of the Central Government. It is not suggested that the policies are pursued with an intention to discriminate between the States. | 23 | definition | 1.000 | The Commission are not concerned with the merits of any particular policy which is in the sole discretion of the Central Government. | 122 | page=122,block=1 | 0.850 | valid |
| What types of grants are included under grants-in-aid? | the grants in lieu of jute export duty, revenue gap grants, subventions and special grants to West Bengal and Punjab | Total Expenditure excludes transfers to Post-war Development or Revenue Reserve Funds. Grants-in-aid are the grants in lieu of jute export duty, revenue gap grants, subventions and special grants to West Bengal and Punjab. Receipts from additional taxation in Madras, Bombay and Hyderabad for 1952-53 are included in total revenue. | 105 | definition | 1.000 | Grants-in-aid are the grants in lieu of jute export duty, revenue gap grants, subventions and special grants to West Bengal and Punjab. | 158 | page=158,block=2 | 0.850 | valid |
| What revenue management system was introduced through gradual development? | the system of “divided heads” of revenue | Of particular interest in these arrangements was the system of “divided heads” of revenue evolved by gradual stages. Under the system, the Centre retained the entire profits of the commercial departments and the proceeds of revenue whose locale was no guide to its true incidence, such as the net receipts from customs, salt and opium. As the income derived from these sources was not sufficient to cover the central expenditure, other sources of revenue including income-tax were divided between the Central and Provincial Governments. The Central Government retained a proportion—fixed in the case of each Province, but not uniform as between the Provinces—of the proceeds of the main heads of revenue collected in the Provinces, based on an assessment of the respective needs of the Provinces. | 49 | definition | 1.000 | Of particular interest in these arrangements was the system of “divided heads” of revenue evolved by gradual stages. | 14 | page=14,block=5 | 0.700 | valid |
| What is the goal of the grants-in-aid provided for scheduled tribes under the Constitution? | promoting the welfare of the scheduled tribes and raising the level of administration of the scheduled areas | Provision is made specifically for the payment of grants-in-aid for the purpose of promoting the welfare of the scheduled tribes and raising the level of administration of the scheduled areas in the States. In this connection, the Constitution provides for special grants-in-aid for raising the level of administration of the tribal areas of Assam and for schemes of development in such areas. Lastly, export duties have ceased to be divisible. 30. The Deshmukh Award, 1950.—As a Finance Commission could not be set up immediately, the States' share of income-tax and its distribution and the payment of grants-in-aid under Articles 273 and 275 of the Constitution had to be regulated by Order of the President for the period between the commencement of the Constitution and the appointment of the Commission. | 83 | definition | 1.000 | Provision is made specifically for the payment of grants-in-aid for the purpose of promoting the welfare of the scheduled tribes and raising the level of administration of the scheduled areas in the States. | 27 | page=27,block=3 | ||
| What was a key source of revenue for the Provinces during the period described? | the Provinces' share in the divisible pool of income-tax | shortly after partition and the inflationary upsurge of prices that followed in its wake led the Centre to reduce its assistance to the provinces. Post-war development grants were stopped from 1950-51, except for "Grow More Food" and for certain special schemes. This imposed some strain on the finances of such Provinces as could not contract their commitments in respect of development. The development grants received by the Provinces from the Centre between the 15th August 1947 and 31st March 1950 amounted to Rs. 38.3 crores. 23. Provincial revenues maintained their buoyancy throughout the period and expanded steadily. A principal constituent of these revenues was the Provinces' share in the divisible pool of income-tax, which increased from about Rs. 29.9 crores in 1946-47 to Rs. 41.8 crores in 1948-49 and Rs. 45.7 crores in 1949-50. | 673 | definition | 1.000 | A principal constituent of these revenues was the Provinces' share in the divisible pool of income-tax, which increased from about Rs. | 47 | page=47,block=1 | 0.700 | valid |
| What components are included in taxes on income? | corporation tax and taxes on income other than corporation tax, excluding States' share | (a) Taxes on Income include corporation tax and taxes on income other than corporation tax, excluding States' share. (b) Excluding interest transferred to railways. (c) Including transfers to Road Fund. (d) Grants payable to the States under Articles 273 and 275 of the Constitution, Revenue Gap Grants and in 1952-53 grants-in-aid to Part C States. 27. | 28 | definition | 1.000 | (a) Taxes on Income include corporation tax and taxes on income other than corporation tax, excluding States' share. | 49 | page=49,block=1 | 0.700 | valid |
| What metric is commonly used to compare the tax burden across different States? | per capita revenue and per capita expenditure | Per Capita State Revenues.—Having reviewed the changing composition and distribution of the revenue and expenditure of the Centre and the States, we may consider how far the available data enable us to judge the relative tax burden or tax effort of the different States, in terms of total taxation as well as individual tax heads, and the standards of expenditure on administrative and social services, as a whole and in terms of individual services. Such comparisons are often made on the basis of per capita revenue and per capita expenditure and we attempt below a study, similarly based, of the relative position in the various States. It is necessary, however, to appreciate the limitations of per capita tax comparisons. With similar tax rates and equally efficient tax | 499 | definition | 1.000 | Such comparisons are often made on the basis of per capita revenue and per capita expenditure and we attempt below a study, similarly based, of the relative position in the various States. | 57 | page=57,block=2 | 0.700 | valid |
| What was the purpose of the Indian Taxation Enquiry Committee's systematic enquiry in 1924-25? | the division of sources of revenue and the structure of financial relations between the Centre and the Provinces | The inadequacy of the existing resources, both of the Centre and the units, and a search for fresh avenues of taxation, also represented a thread running through the discussions. During this period there was also the first systematic enquiry into the whole field of Indian taxation by the Indian Taxation Enquiry Committee, 1924-25. 10. Indian Taxation Enquiry Committee, 1924-25.—The Indian Taxation Enquiry Committee examined, among other matters, the division of sources of revenue and the structure of financial relations between the Centre and the Provinces. They recommended that general stamps and the excise duty on foreign liquors manufactured in the country should be transferred to the Centre, and also suggested that the whole of the revenue from opium might well be transferred similarly. | 450 | definition | 1.000 | Indian Taxation Enquiry Committee, 1924-25.—The Indian Taxation Enquiry Committee examined, among other matters, the division of sources of revenue and the structure of financial relations between the Centre and the Provinces. | 17 | |||
| What does the Constitution not recognise regarding income-tax collected in a State's area? | any State has a right to the income-tax collected or even arising in its area | The Constitution does not recognise that any State has a right to the income-tax collected or even arising in its area. A State acquires the right to a definite amount of the divisible pool only after the manner of distribution has been prescribed by the President. Until a State can be said to acquire a right to a | 41 | definition | 1.000 | The Constitution does not recognise that any State has a right to the income-tax collected or even arising in its area. | 75 | page=75,block=1 | 0.700 | valid |
| What does Article 273 of the Constitution address? | the sharing of export duties | The Constitution has made no provision for the sharing of export duties. The principle of compensation, for a transitional period, to the four jute-growing States was incorporated in Article 273. The sums to be paid were not, however, specified but were left to be prescribed by the Order of the President. After a Finance Commission have been constituted, the President is required to make the Order after considering the recommendations of the Commission. 6. In November 1949 the Government of India requested Shri C. D. Deshmukh to determine the grants-in-aid payable to the four States mentioned above. Shri Deshmukh held that the grants-in-aid payable to these States must necessarily be related to the sums actually received in the past by the States concerned, viewed as part of their revenue, and could not be related to any estimates of the net proceeds in future years of the export duty. | 43 | definition | 1.000 | The Constitution has made no provision for the sharing of export duties. | 89 | page=89,block=1 | 0.700 | valid |
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| 0.700 |
| valid |
| page=17,block=1 |
| 0.700 |
| valid |