Composition
Composition of the Fourth Finance Commission
| Dr. P.V. Rajamannar | Chairman | |
| Shri Mohan Lal Gautam | Member | |
| Shri D.G. Karve | Member | |
| Prof. Bhabatosh Datta | Member | |
| Shri P.C. Mathew | Member | Member Secretary |
Terms of Reference
Fourth Finance Commission
| Terms of Reference of the Fourth Finance Commission |  |
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 |
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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 |
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Annexures
| 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 . |
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| 2 | Special points in regard to assessment of revenue and expenditure of States . | |
Appendices
| I | Provisions of the Constitution bearing on the work of the Finance Commission. | |
| II | The Finance Commission (Miscellaneous) Provisions Act,1951 as amended by Act no. XIII of 1955. | |
| III | Correspondence with the union and State Governments. | |
| IV | Dates and venues of discussions with the representatives of State Governments, Central Ministries, Planning Commission ,Comptroller & Auditor General of India and Accountants- General. | - |
| V | Names of Organisations,universities and individuals who submitted memoranda to the Commissions. | |
| VI | Individuals and Organisations whose representatives appeared before the Commission and gave oral evidence. | - |
| VII | Statistical Tables. | |
Explanatory Memoranda
Fourth Finance Commission
| Explanatory Memorandum on the Action Taken on the Recommendations of the Fourth Finance Commissions | |
