On the basis of Chellaiah Committee's recommendations, in which of the following field reforms were initiated?

Explanation

Chellaiah Committee Tax Policy Reforms The Chellaiah Committee, established in August 1991, was appointed by the Government of India to review the country's tax system and recommend reforms. Its primary objective was to suggest changes that would help simplify the tax structure, improve compliance, enhance revenue collection efficiency, and support the overall economic liberalization process in...