Introduction:
The poverty line in India refers to the minimum income level or consumption expenditure required to meet the basic needs and escape poverty. Over the years, several committees have been formed to determine and update the poverty line in India. In this context, we will analyze four committees and identify the one that is not related to the poverty line.

Lakdawala Committee:
The Lakdawala Committee was formed in 1993 under the chairmanship of D. T. Lakdawala. It aimed to review the methodology for estimating poverty in India. The committee recommended a new poverty line based on the revised methodology, which considered both calorie intake and non-food expenditure. The Lakdawala Committee's report resulted in an increase in the poverty line estimates.

Suresh Tendulkar Committee:
The Suresh Tendulkar Committee was constituted in 2005 to review the methodology for estimating poverty in India. It recommended a new poverty line based on the Tendulkar methodology, which included the consumption of both food and non-food items. The committee's report led to a change in the poverty line criteria and a subsequent decrease in the number of people considered poor in India.

C Rangarajan Committee:
The C Rangarajan Committee was formed in 2012 to review the poverty line and update the methodology for estimating poverty in India. The committee recommended a new poverty line based on the Rangarajan methodology, which considered various factors such as health, education, and social indicators. The committee's report resulted in a higher poverty line estimate and an increase in the number of people considered poor in India.

Sarkaria Commission:
The Sarkaria Commission, formed in 1983, was not related to the poverty line in India. It was a commission established to examine the Centre-State relations and suggest reforms in the governance system. The commission was headed by Justice R.S. Sarkaria and submitted its report in 1988. The Sarkaria Commission's recommendations were aimed at improving the relationship between the central and state governments in India.

Conclusion:
Among the given options, the Sarkaria Commission is the one that is not related to the poverty line in India. The Lakdawala Committee, Suresh Tendulkar Committee, and C Rangarajan Committee are all committees that have been formed to review and update the methodology for estimating the poverty line in India.