Section 186(10)(a) in Kerala Panchayat Raj Act, 1994
(a)(i)the sharing among the Government and Panchayats of the net-income of the taxes, duties, cess and fees which are being levied by the Government and which may be shared with the Panchayats as per the constitution and dividing among the Panchayats at all levels, their shares in such incomes;(ii)fixing the taxes, duties, cess and fees which may be ear marked for the Panchayats and may be expended by them;(iii)the criteria regulating the financial aid etc. for the Panchayats from the State Consolidated Fund;