The correct option is C NK Singh
The Fifteenth Finance Commission held its first meeting at North Block in New Delhi under the Chairmanship of Shri N.K. Singh and was attended by all the other Members of the Commission. The objective was to hold wide-ranging consultations with all stakeholders including various Ministries of the Union Government, all State Governments, Local Bodies, Panchayats and Political parties of each State Government needed to be expeditiously initiated.