Chelliah Committee:
- The Chelliah Committee, also known as the Tax Reforms Committee, was constituted in 1991 with the aim of suggesting reforms in the tax structure of India.
- The committee was headed by Raja J. Chelliah, an eminent economist, and was appointed by the Ministry of Finance, Government of India.

Objective:
- The primary objective of the Chelliah Committee was to review the existing tax structure and recommend measures to improve the efficiency and equity of the Indian tax system.
- It aimed to simplify the tax laws, broaden the tax base, and promote tax compliance while ensuring that the burden of taxation is distributed fairly.

Key Recommendations:
- The committee submitted its report in 1992, which contained several important recommendations for tax reforms in India. Some of the key recommendations were:
1. Gradual reduction of peak customs duty rates to promote international competitiveness.
2. Phasing out of the system of quantitative restrictions on imports.
3. Rationalization of excise duties and simplification of the tariff structure.
4. Introduction of a value-added tax (VAT) to replace the existing sales tax system.
5. Widening the tax base by bringing more sectors and individuals into the tax net.
6. Simplification of tax laws and procedures to reduce compliance costs and improve tax administration.
7. Strengthening of tax administration and enforcement mechanisms to curb tax evasion.
8. Rationalization of tax exemptions and concessions to reduce distortions in the tax system.

Impact:
- The recommendations of the Chelliah Committee played a significant role in shaping the tax reforms undertaken by the Indian government in the subsequent years.
- Many of the committee's recommendations were implemented in the form of policy changes and legislative amendments.
- The introduction of VAT, reduction in customs duties, and rationalization of excise duties were some of the key reforms initiated based on the committee's recommendations.
- These reforms aimed to improve efficiency, promote economic growth, and make the tax system more equitable and transparent.

Conclusion:
- The Chelliah Committee was constituted for reforms in the tax structure of India.
- It made several important recommendations to simplify the tax system, broaden the tax base, and promote tax compliance.
- These recommendations had a significant impact on the subsequent tax reforms undertaken by the Indian government.