General Studies II · Subtopic
Devolution of finances
Official syllabus
Functions and responsibilities of the Union and the States, issues and challenges pertaining to the federal structure, devolution of powers and finances up to local levels and challenges therein.
UPSC CSE 2026 notification
What this covers
Explain tax sharing, grants and local fiscal recommendations while separating constitutional routes from actual fund flow and discretion.
Key ideas
- Article 280
- Tax devolution
- Grants-in-aid
- State Finance Commissions
- Local own-source revenue