Which of the following has not been one of the terms of reference of the Thirteenth Finance Commission…

Under Article 280 of the Constitution, the Finance Commission recommends the distribution of the net proceeds of shareable taxes between the Union and the States, the principles governing grants-in-aid, and measures to augment State Consolidated Funds for Panchayats and Municipalities. The Thirteenth Finance Commission was also asked to review State finances and debt relief, but a 'method of rescheduling the debt burdens of the States in view of their growing deficits' was not one of its terms of reference.