Explanation
The correct answer is C: Constitutional Body.
The Finance Commission is a constitutional body in India that is established under Article 280 of the Indian Constitution. Its primary responsibility is to recommend the distribution of tax revenues between the central government and the state governments.
As a constitutional body, the Finance Commission is established by the Constitution itself and has specific powers and functions outlined in the Constitution. It is not a non-statutory body, a statutory body, or a non-governmental organization.
