Given below are two statements, one is labelled asAssertion (A) :and other as Reason (R):Assertion (A):The President of India determines the qualifications of the Chairman and Members of the Finance Commission.Reason (R):Chairman and members are appointed by the President of India.Select the correct answer using the codes given below.

1. A

   Both (A) and (R) are true and (R) is the correct explanation of (A).

   Both true and (R) explaining (A) cannot hold because (A) is false: the President does not determine the qualifications of the Chairman and members of the Finance Commission. Parliament may by law determine those qualifications. This option is not the key.

2. B

   Both (A) and (R) are true, but (R) is not the correct explanation of (A).

   Both true but (R) not explaining (A) still treats (A) as true. Qualifications are not fixed by the President. This option is therefore wrong.

3. C

   (A) is true, but (R) is false.

   (A) true and (R) false would invert the facts. Appointment by the President is true; presidential determination of qualifications is not. This option is not the key.

4. D

   (A) is false, but (R) is true.

   (A) is false, but (R) is true is the official key. Article 280(2) says Parliament may by law determine the qualifications of members and the manner of selection. The President appoints the Chairman and members, so (R) is true. (A) wrongly gives the President the power to fix qualifications. Hence (d) is correct.

Summary. Official key is (d) (A) is false, but (R) is true. Appointment of the Finance Commission is a presidential act; laying down qualifications is a parliamentary power under Article 280(2). The assertion confuses those two functions. The reason correctly states who appoints. Options that treat (A) as true fail. Only (d) is correct.