1991 ची कर सुधारणा समिती _______ च्या अध्यक्षतेखाली नियुक्त करण्यात आली होती ?

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

Key Points:
• In August 1991, as part of post-crisis economic restructuring, the Government of India constituted the Tax Reforms Committee (TRC) under the chairmanship of renowned public finance expert Prof. Raja J. Chelliah.
• The Chelliah Committee submitted reports recommending:
• Rationalizing and lowering high marginal personal income and corporate tax rates.
• Broadening the tax base and simplifying tax brackets.
• Reducing peak customs duties to promote competitiveness.
• Reforming domestic excise duties into a comprehensive Value Added Tax (VAT) framework and introducing a service tax.
• Other committees: Vijay Kelkar chaired the 2002 Task Force on Direct and Indirect Taxes, while L.K. Jha chaired the Indirect Taxation Enquiry Committee (1976–77).
• Key Takeaway: The 1991 Tax Reforms Committee was chaired by Dr. Raja J. Chelliah, paving the way for lower rates and modern tax reforms.