Explanation: The Government of India set up a high-powered committee in August 1991, under the chairmanship of Dr Raja J Chelliah.

• The committee made recommendations for a comprehensive reform of the system of central taxes.
• The Tax Reform Committee is also known as the Raja Chelliah Committee.
• It was primarily established to reform direct and indirect taxes prevailing in India.
• Dr Chelliah was awarded Padma Vibushan in 2007 and is often referred to as ‘The Father of Tax Reforms’.

Source: FORUMIAS