| Criteria and Weights used for Tax Devolution through Successive Finance Commissions in India - Part II (1952-1957 to 2000-2005) | ||||||
| Finance Commission | Poverty | Revenue equalization | Non-Plan deficit | Area adjusted | Infrastructure Distance | Fiscal self reliance |
| First (1952-57) | ||||||
| Income Tax: 55 % | ||||||
| Union Excise: 40 % | ||||||
| Second (1957-62) | ||||||
| Income Tax: 60 % | ||||||
| Union Excise: 25 % | ||||||
| Third (1962-66) | ||||||
| Income Tax: 66.66 % | ||||||
| Union Excise: 20 % | ||||||
| Fourth (1966-69) | ||||||
| Income Tax: 75 % | ||||||
| Union Excise: 20 % | ||||||
| Fifth (1969-74) | ||||||
| Income Tax: 75 % | ||||||
| Union Excise: 20 % | ||||||
| Sixth (1974-79) | ||||||
| Income Tax: 80 % | ||||||
| Union Excise: 20 % | ||||||
| Seventh (1979-84) | ||||||
| Income Tax: 85 % | ||||||
| Union Excise: 40 % | ||||||
| Eighth (1984-89) | ||||||
| Income Tax: 85 % | ||||||
| Union Excise: 45 % | ||||||
| Ninth (1989-90) | ||||||
| Income Tax: 85 % | ||||||
| Union Excise: 40 % | ||||||
| Ninth (1990-95) | ||||||
| Income Tax: 85 % | ||||||
| Union Excise: 45 % | ||||||
| Tenth (1995-2000) | ||||||
| Income Tax: 77.5 % | ||||||
| Union Excise: 47.5 % | ||||||
| Eleventh (2000-05) | ||||||
| All Union Taxes: 29.5 % | ||||||
