Report of The Fourth Finance Commission 1965.

Table of Contents.

1. Introduction
2. Union-State Financial relations-our basic approach.
3. Estate Duty
4. Grant in lieu of Taxes on Railway Fares
5. Income Tax
6. Union Excise Duties
7. Additional Duties of Excise in lieu of Sales Taxes
8. Coordination between Sales Taxes and Union Excise Duties
9. Principles Governing grants-in-aid of revenues
10. Forecast of Revenue and Expenditure Grants-in-aid under Article 275 of the Constitution.
11. General observations and suggestions.

II Summary of recommendations

Acknowledgments

Minute of Dissent by Shri Mohan Lal Gautam
Observations on the Minute of Dissent
Minute by Dr. P.V. Rajamannar.
Minute by Prof. Bhabatosh Datta.

ANNEEXURES

1. Items not included in the expenditure :

Part 1 : Proposals on which final orders have not been issued pending receipts of the report of a commission or Committee or the passing of an Act by the Legislature.

Part 2 : Government orders not taken into account in the assessment .

2. Special points in regard to assessment of revenue and expenditure of States .

APPENDICES

1. Provisions of the Constitution bearing on the work of the Finance Commission.
2. The Finance Commission (Miscellaneous) Provisions Act,1951 as amended by Act no. XIII of 1955.
3. Correspondence with the union and State Governments.
4. Dates and venues of discussions with the representatives of State Governments, Central Ministries, Planning Commission ,Comptroller & Auditor General of India and Accountants- General.
5. Names of Organisations,universities and individuals who submitted memoranda to the Commissions.
6. Individuals and Organisations whose representatives appeared before the Commission and gave oral evidence.
7. Statistical Tables.