केंद्र सरकारने आकारणी करून गोळा केलेल्या कर महसूलातून राज्यांना देण्यात येणाऱ्या निधी बद्धल कोणता आयोग मार्गदर्शक तत्त्वे घालून देतो ?

The correct answer is Option C (Finance Commission).

Key Points:
• Under Article 280 of the Constitution of India, the President of India constitutes a Finance Commission (वित्त आयोग) every fifth year (or earlier) to recommend principles of fiscal federalism.
• Under Article 280(3)(a), it is the primary constitutional duty of the Finance Commission to recommend:
• 1. The distribution between the Union and the States of the net proceeds of taxes which are to be divided between them (Vertical Devolution).
• 2. The allocation between the States of the respective shares of such proceeds (Horizontal Devolution).
• Additionally, under Article 280(3)(b), it lays down the principles governing grants-in-aid of the revenues of the States out of the Consolidated Fund of India (Article 275).
• The official MPSC final answer key confirms Option 3 (Finance Commission).
• Key Takeaway: Under Article 280, the Finance Commission lays down the guidelines and formulas for devolving central tax revenues to the states.