Consider the following : 1. Demographic performance 2. Forest and ecology 3. Governance reforms 4. Stable government 5. Tax and fiscal efforts For the horizontal tax devolution, the Fifteenth Finance Commission used how many of the above as criteria other than population area and income distance?

1. The Fifteenth Finance Commission recommended the formula for horizontal tax devolution among states for the period 2021-26. 2. The criteria used and their weights were: Income Distance (45%), Population (2011 census) (15%), Area (15%), Forest and Ecology (10%), Demographic Performance (12.5%), and Tax Effort (2.5%). 3. The question asks for the number of criteria from the given list used, *other than population, area and income distance*. 4. Comparing the list with the actual criteria (excluding population, area, income distance): - Demographic performance: Yes, used (12.5% weight). - Forest and ecology: Yes, used (10% weight). - Governance reforms: No, not used as a specific weighted criterion. - Stable government: No, not used as a criterion. - Tax and fiscal efforts: Yes, used as 'Tax Effort' (2.5% weight). 5. Therefore, three of the listed items (Demographic performance, Forest and ecology, Tax and fiscal efforts) were used as criteria by the Fifteenth Finance Commission besides population, area, and income distance.