In a major shift, the 15th FC has sharply increased the proportion of grants whose receipt is conditional on specified reforms being undertaken by the states. What are these conditions? 10 marks

Mentor’scomment-

https://indianexpress.com/article/opinion/columns/fifteenth-finance-commission-has-increased-proportion-of-grants-conditional-on-reforms-by-states-7200026/
In the intro, mention that 15th Finance Commission made crucial recommendations for state governments, covering tax devolution, grants from the Centre, and the guidelines for the borrowings.
In the body, mention the increase in the proportion of grants whose receipt is conditional on specific reform by state from 17 per cent in 14th Finance Commission to 57 per cent in 15 Finance Commission recommendations. In the conditions, mention setting up of state finance commission, making accounts online for local bodies, notifying floor rate for property etc.
Conclude by mentioning that these conditions would push the states to undertake reforms.