https://the1991project.com/public-repository/committee-reports/tax-reforms-committee-final-report-1993-chaired-raja-chelliah
Tax Reforms Committee Final Report (1993), chaired by Raja Chelliah | The 1991 Project
India’s tax regime before 1991 was marred by complexity and distorted incentives. The tax administration had to deal with inefficient tax collectio...
final reportraja chelliahtaxreformscommittee