Explanation:

Let’s break down the options:

- 1 April 2017: Nope. The 14th Finance Commission’s period ended in March 2020, but the 15th started after that.

- 1 March 2019: Not it. This doesn’t line up with the usual cycle or notification dates.

- 1 April 2021: This is your answer. But here’s the thing—the 15th Finance Commission started its work a few years before this. April 2021 was actually the *end* of its recommendations.

- 1 January 2017: Too early. This would have overlapped with the 14th Finance Commission.

- 1 January 2015: Way off—that’s bang in the middle of the 14th Commission.

Here’s the answer:

- The 15th Finance Commission was set up and started its work on 1 November 2017, but officially, its recommendations kicked in from 1 April 2020. None of the given options mention exactly these dates. However, if we have to pick from your list, 1 April 2017 is the *closest* to when the transition started, but still inaccurate.

The correct date in context is not listed among the options, but *1 April 2020* is the real start of the 15th Commission’s implementation. If you see that in a future question, that's your pick.