Nagaland: State Finance Commission term extended till March 2026

The State government has extended the term of the Fourth Nagaland State Finance Commission (SFC) till March 31, 2026. The extension was notified by the Finance Department vide Notification No. FRC/SFC-08/2024/31 dated October 13, 2025, following the earlier notification of October 25, 2024.
The Commission is mandated to review the financial position of Rural and Urban Local Bodies and make recommendations for a five-year period from April 1, 2026, to March 31, 2031. Its terms of reference include principles governing the distribution of taxes, duties, tolls, and fees between the State and Local Bodies; determination of taxes assignable to Local Bodies; grants-in-aid from the State Consolidated Fund; measures to improve Local Bodies’ finances; and any other matter referred by the Government.
The Commission is not required to make recommendations in every case under these clauses. While formulating its recommendations, it has been directed to consider balancing receipts and expenditures of the State and Local Bodies, generating surplus for capital investment, the State’s resources and obligations, including civil administration and plan schemes, and the financial requirements and revenue potential of Local Bodies.
The public, institutions, and organisations have been invited to submit suggestions and views on these matters. Submissions may be sent by post to the Member Secretary, Fourth Nagaland SFC, Directorate of Treasuries and Accounts Building, First Floor, New Capital Complex, Kohima, or via email at fourthfincom2024@gmail.com.
The last date for submissions is December 10, 2025.