402 extractive question-and-answer pairs built from 2nd 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. 258 of the 402 pairs (64.2%) are explanatory questions and 144 restate a figure. 98.76% 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 402 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What was a significant financial change involving Jammu and Kashmir? | the financial integration of Jammu and Kashmir with India | 17. Another development was the financial integration of Jammu and Kashmir with India. Under articles 278 and 295 of the Constitution, as applied to that State by the Constitution (Application to Jammu and Kashmir) Order 1954, the Government of India and the Government of Jammu and Kashmir entered into an agreement under which the State Government became entitled to receive its share of the divisible pool of taxes on income and of Union duties of excise as well as grants-in-aid on the pattern applicable to other Part B States. | 28 | definition | 1.000 | Another development was the financial integration of Jammu and Kashmir with India. | 13 | page=13,block=0 | 0.850 | valid |
| What should be done if clarification or further instructions are needed? | any point on which you require clarification or further instructions would you kindly write to me? | 9. If there is any point on which you require clarification or further instructions would you kindly write to me? | 15 | definition | 1.000 | If there is any point on which you require clarification or further instructions would you kindly write to me? | 92 | page=92,block=1 | 0.850 | valid |
| What is the purpose of the grants-in-aid under article 273? | in lieu of assignment of any share of the net proceeds in each year of export duty on jute and jute products to those States | specified in sub-clauses (a) to (c) of clause (3) of article 280, make recommendations as to the following matters, namely:— a) the sums which may be prescribed under article 273 as grants-in-aid of the revenues of the States of Assam, Bihar, Orissa and West Bengal, in lieu of assignment of any share of the net proceeds in each year of export duty on jute and jute products to those States. b) the States which are in need of assistance by way of grants-in-aid of the revenues of those States under article 275, and the sums to be paid to those States, having regard, among other considerations, to:— | 267 | definition | 1.000 | specified in sub-clauses (a) to (c) of clause (3) of article 280, make recommendations as to the following matters, namely:— a) the sums which may be prescribed under article 273 as grants-in-aid of the revenues of the States of Assam, Bihar, Orissa and West Bengal, in lieu of assignment of any share of the net proceeds in each year of export duty on jute and jute products to those States. | 5 | page=5,block=23 | 0.700 | |
| What is the purpose of the additional duty of excise on certain commodities? | in replacement of the sales taxes now levied by the State Governments | The communication from the Principal Secretary to the Government of India, Ministry of Finance, containing these references is reproduced below: “The Government of India, in consultation with the State Governments, have decided that an additional duty of excise should be levied on mill-made textiles, sugar and tobacco, including manufactured tobacco, in replacement of the sales taxes now levied by the State Governments, the net proceeds being distributed among the States, subject to the present income derived by each of the States being assured to it. Necessary legislation will be promoted shortly for the levy, by the Centre, of this additional duty. | 353 | definition | 1.000 | The communication from the Principal Secretary to the Government of India, Ministry of Finance, containing these references is reproduced below: “The Government of India, in consultation with the State Governments, have decided that an additional duty of excise should be levied on mill-made textiles, sugar and tobacco, including manufactured tobacco, in replacement of the sales taxes now levied by the State Governments, the net proceeds being distributed among the States, subject to the present income derived by each of the States being assured to it. | ||||
| What was the nature of the misunderstanding between the States and the Planning Commission? | a misunderstanding about the exact scope of the term “committed expenditure” | In the forecasts agreed to between the Planning Commission and the State Governments, many States had over-estimated the yield from existing sources of revenue and underestimated the committed expenditure. There was also a misunderstanding about the exact scope of the term “committed expenditure” as used in the correspondence between the States and the Planning Commission. We discussed the forecasts of the State Governments with their officers. After consideration of the comments of the Planning Commission and the explanations given to us by State Governments regarding variations, we attempted to take a realistic view of the revenue and expenditure during the period to be covered by our recommendations. | 221 | definition | 1.000 | There was also a misunderstanding about the exact scope of the term “committed expenditure” as used in the correspondence between the States and the Planning Commission. | 16 | page=16,block=0 | 0.700 | valid |
| What basis has been used for revenue allocation in the Nigerian Federation? | the principle of origin or derivation | These proposals envisaged that in the distribution of the centralised taxes, the poorer Cantons should benefit; and those Cantons did in fact support the proposals. The opposition to the formal transfer of taxing powers from the units to the centre was, however, widespread and it prevailed. 55. In the Nigerian Federation, the distribution of revenues has been based on the principle of origin or derivation. Out of the central taxes mentioned in the constitution of Nigeria as revised in 1954, the import duty on motor spirit in its entirety, half the import and excise duties on tobacco, one half of all the other import duties, half the export duties, half the excise duty on beer, the proceeds of personal income tax, and mining royalties were devolved on the constituent regions and distributed as nearly as possible by origin. This scheme of distribution is now due for revision. 56. | 371 | definition | 1.000 | In the Nigerian Federation, the distribution of revenues has been based on the principle of origin or derivation. | 24 | page=24,block=0 | 0.700 | valid |
| What responsibility is assigned by Article 280 (3) (b) of the Constitution? | recommending the principles which should govern the grants-in-aid of the revenues of the States | VI. Principles of Grants-in-aid 59. Article 280 (3) (b) of the Constitution casts on us the duty of recommending the principles which should govern the grants-in-aid of the revenues of the States. 60. It would be interesting to recall the scope of grants-in-aid in the scheme of devolution under the Government of India Act, 1935, which set the pattern for such devolution. Sir Otto Niemeyer, on whose award the scheme was based, treated grants-in- aid as a form of residuary assistance for certain Provinces after taking into account the sharing of taxes and the adjustment of debt. While estimating the overall fiscal need of a Province, he took note of the differences in administrative needs which, he thought, could not be obliterated by Central assistance on a basis common to all the provinces. | 100 | definition | 1.000 | Article 280 (3) (b) of the Constitution casts on us the duty of recommending the principles which should govern the grants-in-aid of the revenues of the States. | 26 | page=26,block=1 | 0.700 | valid |
| What is the Finance Commission's duty under article 280(3)(b)? | making recommendations as “to the principles which should govern the grants-in-aid of the revenues of the States out of the Consolidated Fund of India” | Under article 280(3)(b) the Finance Commission have the duty of making recommendations as “to the principles which should govern the grants-in-aid of the revenues of the States out of the Consolidated Fund of India”. 39. Under article 280(3)(c) the President may refer to the Commission any matter which he considers to be in the interests of sound finance. Under this provision, we have been asked to make recommendations as to the principles which should govern the distribution, among the States, of the net proceeds in any financial year of: a) the estate duty in respect of property other than agricultural land; b) the tax on railway fares; and c) the additional duties of excise on mill-made textiles, sugar and tobacco (including manufactured tobacco), to be levied in replacement of the sales taxes on those articles. | 64 | definition | 1.000 | Under article 280(3)(b) the Finance Commission have the duty of making recommendations as “to the principles which should govern the grants-in-aid of the revenues of the States out of the Consolidated Fund of India”. | 19 | |||
| What is the Finance Commission required to recommend principles for? | the distribution of the net proceeds of the estate duty in respect of property other than agricultural land. | are aware that the Finance Commission are required to recommend the principles which should govern the distribution of the net proceeds of the estate duty in respect of property other than agricultural land. In the distribution itself, the Government of India has a minor interest as it will get only the share pertaining to the Centrally administered areas. But the Government of India will have to deal with the practical problems involved in the implementation of any distribution scheme and it should be greatly interested in the administrative aspects of the question. The Commission would be grateful if the Ministry of | 99 | definition | 1.000 | are aware that the Finance Commission are required to recommend the principles which should govern the distribution of the net proceeds of the estate duty in respect of property other than agricultural land. In the distribution itself, the Government of India has a minor interest as it will get only the share pertaining to the Centrally administered areas. | 105 | page=105,block=12 | 0.700 | |
| What basis is used for the present allocation of income tax distribution? | 80 per cent by population and 20 per cent by collection | Mysore 2. Orissa 3. Pepsu 0. Punjab 3. Rajasthan 3. Saurashtra 1. Travancore-Cochin 2. Uttar Pradesh 15. West Bengal 11. The shares of the States have to be refixed as a result of the impending reorganisation and new percentages recommended for the reorganised States. The share to be retained by the Centre also has to be determined. The present allocation is broadly worked out on the basis of 80 per cent by population and 20 per cent by collection. The basis of distribution of income tax has always been a matter of controversy. | 396 | definition | 1.000 | The present allocation is broadly worked out on the basis of 80 per cent by population and 20 per cent by collection. | 109 | page=109,block=1 | 0.700 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| valid |
| 6 |
| page=6,block=1 |
| 0.700 |
| valid |
| page=19,block=0 |
| 0.700 |
| valid |
| valid |