A .   Neither the Finance Commission nor the Planning Commission is a constitutional body.

B .   The scope of the Finance Commission is limited to a review of the revenue segment of the budget while the Planning Commission takes an overall view, embracing both capital and revenue requirements of the states

C .   No one can be a member of both the Finance Commission and the Planning Commission at same time.

D .   There is no overlapping of work and responsibility of the Finance Commission and the Planning Commission.