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Correct Option is Parliament

Article 280 of the Constitution of India provides for a Finance Commission as a quasi-judicial body. It is constituted by the President of India every fifth year or at such earlier time as he considers necessary. 1. Finance Commission consists of a chairman and four other members to be appointed by the president. They hold office for such period as specified by the President in his order. They are eligible for reappointment. 2. The Constitution authorizes the Parliament to determine the qualifications of members of the commission and manner in which they should be selected. 3. The recommendations made by the Finance Commission are only of advisory nature and hence, not binding on the government. Hence Option (b) is correct.

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