The financial relations between the Union Government and States have been discussed under.

Part XII (Articles 264 to 300A) covers finance, property and contracts, and Chapter I of it sets out the distribution of revenues between the Union and the States. The core fiscal-relations provisions sit in Articles 268 to 281, so B is correct.

• A (168 to 171): These deal with the composition of State Legislatures, not financial relations.
• C (278 to 291): Article 278 was omitted by the 7th Amendment (1956), and Article 291 (privy purse) was omitted by the 26th Amendment (1971). Articles 282 to 290 are miscellaneous financial provisions, so the range is weaker than B.
• D (289 to 295): These cover exemption of state property from Union tax (289), adjustments and pensions (290), borrowing (292 to 293) and succession to assets and liabilities (294 to 295), which are secondary to the revenue-sharing core.

The framework connects to Articles 268 to 272 (tax sharing), 275 (grants-in-aid), 280 (Finance Commission) and 279A (GST Council, added by the 101st Amendment). It is a standard Mains point on fiscal federalism and vertical imbalance.

Trap: Candidates pick the range that merely looks 'financial' because it includes Article 290 or 291. The core chapter on tax and grant sharing is 268 to 281.