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It is almost impossible for the union to go against the
recommendations of the Finance Commission, because

(1) Parliament is not concerned with distribution of Income Tax

(2) The President prescribes by order the manner of distribution

(3) The Finance Commission is impartial and objective

(4) The Finance Commission acts as a buffer between the
Union and the State

Answer Posted / guest

( 4 ) The Finance Commission acts as a buffer between the
Union and the State

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