आर्थिक सुधारणेनंतरच्या काळात भारतात प्रत्यक्ष आणि अप्रत्यक्ष करांचे सुलभीकरण खालीलपैकी कोणत्या समितीच्या सूचनांनुसार केले गेले ?
(1) केळकर समिती
(2) राजा चेलिया समिती
(3) नरसिम्हन समिती
(4) तेंडुलकर समिती

The correct answer is Option B (Raja Chelliah Committee).

Key Points:
• Tax Reforms in India: Following the 1991 economic crisis, comprehensive tax restructuring was initiated to rationalize tax structures, widen the tax base, and improve tax compliance.
• The Raja Chelliah Committee (Tax Reforms Committee set up in August 1991) made landmark recommendations for the simplification and restructuring of both direct and indirect taxes in the post-reform era.
• Its recommendations led to lowering tax rates, phasing out exemptions, introducing MODVAT/VAT principles, and strengthening administration.
• (Note: Vijay Kelkar committee later dealt with direct/indirect tax rationalization and FRBM implementation in the early 2000s, but the foundational post-reform comprehensive tax overhaul was guided by the Raja Chelliah Committee).
• Therefore, option (2) Raja Chelliah Committee is the correct answer.
• Key Takeaway: Raja Chelliah Committee (1991) recommended comprehensive post-reform direct and indirect tax simplification.