Which Article of the Indian Constitution describe the Central Vigilance Commission?

1. A

   Article 268

   Article 268 deals with stamp duties and duties of excise on medicinal and toilet preparations levied by the Union but collected by the States. It does not create the CVC.

2. B

   Article 280

   Article 280 is the Finance Commission, not the Central Vigilance Commission.

3. C

   Article 276

   Article 276 is about taxes on professions, trades, callings and employments. It has no bearing on the CVC.

4. D

   None of the above

   None of the above is right: the CVC is not described in any of these articles. It began by executive resolution in 1964 (Santhanam) and is statutory under the CVC Act, 2003. That is the official key.

Summary. Official key is (d). The Central Vigilance Commission is a statutory vigilance body, not a constitutional authority named in Articles 268, 280 or 276. Those articles concern duties, the Finance Commission and profession tax. Honour the stored letter (d).