The jurisdiction of the Finance Commission does not extend to:

• A. recommendation of the allocation of funds among the various heads of expenditure in the Union and State budgets
• B. recommendation of the distribution between the Union and the States of the net proceeds of taxes
• C. recommendation of the allocation to the States of the respective shares of such tax proceeds
• D. recommendation of the principles which govern the Grants-in-Aid of the revenue of the States out of the Consolidated Fund of India.