Composition
Composition of the Fifth Finance Commission
| Shri Mahavir Tyagi | Chairman | |
| Shri P.C. Bhattacharyya | Member | (Died) |
| Shri M. Seshachalapathy | Member | (Retired Judge) |
| Dr. D. T. Lakdawala | Member | |
| Shri V.L. Gidwan | Member | Member Secretary |
| Shri G. Swaminathan | Member | (21st February, 1969), (In place of Shri P.C. Bhattacharyya) |
Terms of Reference
Fifth Finance Commission
| Terms of Reference of the Fifth Finance Commission |  |
Report of The Fifth Finance Commission 1969
Chapters
| 1 | Introduction | |
| 2 | The Problems-Our Approach | |
| 3 | Income Tax | |
| 4 | Union Excise Duties | |
| 5 | Additional Dutieies of Excise | |
| 6 | Grants-in-aid under Article 275 of the Constitution | |
| 7 | Taxes and Duties under Article 269 of the Constitution | |
| 8 | Scope for Additional Revenue | |
| 9 | Summary of recommendations | |
Appendix
| 1 | Provisions of the Constitution bearing on the work of the Finance Commission | |
| 2 | Dates of discussions with Stare Governments and Central Government Ministries | |
| 3 | Names of Organisations and Individuals who submitted Memo-random to the Commission | - |
| 4 | Individuals and Organisations whose representatives appeared before the Commission and gave oral evidence | |
| 5 | Statistical Tables | |
| 6 | Transfers of funds to the States by way of share of taxes and duties and prams under Article ~75 for the years 1969-70 to 1973-74 | |
Annexure Interim Report of the Commission
| 1 | Introductory | |
| 2 | Grants in lieu of tax on Railway Passenger Fares | |
| 3 | Estate Duty | |
| 4 | Unauthorised Overdrafts | |
| 5 | Devolution and grants for 1969-70 | |
| 6 | Appendices | |
Explanatory Memoranda
Fifth Finance Commission
| Explanatory Memorandum on the Action Taken on the Recommendations of the Fifth Finance Commissions | |
