Explanation:

- The Central Vigilance Commission (CVC) is not described in any specific article of the Indian Constitution. It was established through a resolution of the Government of India in 1964 based on the recommendations of the Santhanam Committee. Later, it gained statutory status via the Central Vigilance Commission Act, 2003.

- Option 1: Article 268

- Deals with duties levied by the Union but collected and appropriated by the States.

- Option 2: Article 280

- Pertains to the formation of the Finance Commission.

- Option 3: Article 276

- Concerns taxes on professions, trades, callings, and employment.

- Option 4: None of the above

This is correct, as none of the mentioned articles describe the CVC.

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