For Horizontal Devolution of taxes which of the following criteria(s) was recommended by the 15th finance commission?
1. Demographic performance
2. Tax and Fiscal efforts
3. Forest and Ecology
4. Law and order
5. e-Governance
Select the correct answer using the code given below:
1
1, 2 and 3 only
2
2, 3, 4 and 5 only
3
1, 2 and 5 only
4
1, 3, 4 and 5 only