The correct answer is option 4, Finance Commission. The Finance Commission is a constitutional body in India. It is set up under Article 280 of the Indian Constitution. The role of the Finance Commission is to determine the distribution of financial resources between the central government and the state governments. It recommends the principles for the allocation of tax revenues and grants-in-aid from the center to the states. The Finance Commission is crucial in maintaining fiscal federalism and ensuring a fair distribution of financial resources among the different levels of government in India.

Option 1, NITI Aayog, is a policy think tank and does not have a constitutional status. Option 2, National Human Rights Commission, is a statutory body established under the Protection of Human Rights Act, 1993. Option 3, Central Vigilance Commission, is a statutory body that is responsible for combating corruption in the central government.

Therefore, the correct answer is indeed option 4, the Finance Commission.