Which one of the following committees is not related to tax reforms in India?

Correct answer: (b) Tarapore Committee

Explanation

The Tarapore Committee was not about taxes: chaired by S.S. Tarapore, it reported in 1997 (and again in 2006) on capital account convertibility, that is, freer movement of money in and out of India for investment.

The others dealt with taxes:

• Chelliah Committee (Tax Reforms Committee, 1991): lower rates, a wider base and simpler income tax and customs after the 1991 reforms;
• Kelkar Task Forces on direct and indirect taxes (2002), and on implementing the FRBM Act (2004), which proposed a national GST;
• the Tax Administration Reform Commission (2013, Parthasarathi Shome), on the working of the tax departments.