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

The correct answer is D (None of the above). The Central Vigilance Commission has no constitutional article. It was set up by an executive resolution of the Government of India in 1964, on the recommendation of the Santhanam Committee. It got statutory backing only through the Central Vigilance Commission Act, 2003. Because it is a statutory body and not a constitutional one, no Article describes it.

Now the options:

• Article 268 deals with duties levied by the Union but collected and appropriated by the States, such as stamp duties and excise on medicinal and toilet preparations. It has nothing to do with vigilance.
• Article 280 provides for the Finance Commission, which is a quasi-judicial body for Centre-State fiscal relations.
• Article 276 covers taxes on professions, trades, callings and employments.

The core concept here is the difference between constitutional bodies and statutory or executive bodies. Mains often tests this when you discuss institutional autonomy and accountability. The CVC is a key anti-corruption body, but its powers come from a law, not the Constitution, which is why its independence is often debated.

Trap: Aspirants assume every anti-corruption watchdog is constitutionally mandated, as the Election Commission under Article 324 is. Check whether the body is constitutional, statutory or executive before you pick an Article.