The Finance Commission is appointed by the President under Article 280 of the Constitution. According to the provisions contained in the Finance Commission [Miscellaneous Provisions] Act, 1951 and The Finance Commission (Salaries & Allowances) Rules, 1951, the Chairman of the Commission is selected from among persons who have had experience in public affairs, and the four other members are selected from among persons who have
- Been qualified to be appointed as Judges of a High Court; or
- Special knowledge of the finances and accounts of Government; or
- Had wide experience in financial matters and in administration; or
- Special knowledge of economics
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