The correct answer is None of the above. Explanation & Key Takeaways: • Central Vigilance Commission: • The CVC was set up by the Government in February 1964 on the recommendations of the Committee on Prevention of Corruption, headed by Shri K. Santhanam. • In 2003, the Parliament enacted CVC Act conferring statutory status on the CVC. Hence, CVC is not a constitutional body. It is a statutory body. • The CVC is not controlled by any Ministry/Department. It is an independent body that is only responsible to the Parliament. • Central Vigilance Commission is the apex vigilance institution, free of control from any executive authority, monitoring all vigilance activity under the Central Government and advising various authorities in Central Government organizations in planning, executing, reviewing and reforming their vigilance work. • It is not an investigating agency. The CVC either gets the investigation done through the CBI or through chief vigilance officers (CVO) in government offices. Related Concepts: • Article 268 - Duties levied by the Union however collected and taken by the States. Such stamp duties and such duties of excise on healthful and restroom preparations as area unit mentioned within the Union List. • Article 280 - The Finance Commission is constituted by the President under Article 280 of the Constitution, mainly to give its recommendations on the distribution of tax revenues between the Union and the States and among the States themselves.