Planning Commission is a non-Constitutional (not created by the Constitution) and non-statutory(not created by an Act of Parliament) body.
It was created in 1950 by Govt. Of India by an executive resolution.
Finance Commission, which does a similar work, is a Constitutional body.
The appointment of Planning Commission has overshadowed the work and importance of Finance Commission.
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The Indian Prime Minister is the President of planning commission of India.
finance commission & national development council
The highest body which approves the Five-Year Plan in India is National Development Council
the planning commission
number can change according to wish of govt.