Statement I: The Finance Commission depends mainly on the data and information of the financial needs of the states, supplied by the states diem selves. Statement II: This information and data may not be free from the hidden unrealities; and an attempt to secure more financial assistance and window dressing of the financial position of the states cannot be ruled out. Codes:

• A.  Both the statements are individually true and Statement II is the correct explanation of Statement I.
• B.  Both the statements are individually true but Statement II is not the correct explanation of Statement I.
• C.  Statement I is true but Statement II is false.
• D.  Statement I is false but Statement II is true.