Which of the following recommendations of Fourteenth Finance Commission are applicable in the context of vertical distribution?

1)    Increase in the share of tax devolution from 32 per cent to 42 per cent of the divisible pool

2)    Sector-specific Finance Commission grants to be dispensed with

3)    Grants-in-aid to be given for local bodies, disaster management and post-devolution revenue deficit

4)    For calculating post devolution revenue deficit grants, states’ entire revenue expenditure has been taken into consideration without making a distinction between plan and non-plan expenditure

5)    Distinction between non-special category and special category states has been removed

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