Which of the following is not a function of the Planning Commission of India ?

• A. Assessment of the material, capital and human resources of the country
• B. Formulation of plans for the most effective and balanced utilization of country’s resources
• C. Public cooperation in national development
• D. Preparation of annual budget of the country and collection of taxes to raise capital for the implementation of the plans
• E. Determination of stages in which the plan should be carried out