What were the recommendations of the Fifteenth finance commission?

The Fifteenth Finance Commission, established for the period 2021-2026, focused on various aspects of fiscal federalism and the equitable distribution of financial resources between the central government and the states in India. One of its key recommendations was the allocation of resources with an emphasis on efficiency, equity, and ___ __________ _______ ___ _______ _____ ___ __________ __________.
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