Raja Chelliah Committee on Tax Reforms

• In, 1991, the Government set up the Tax Reforms Committee under the Chairmanship of Raja J. Chelliah to examine the then tax structure of the country and suggest appropriate changes therein.
• Its recommendations included Lowering tax rates and narrowing the spread between the lowest rate and maximum marginal rate (the rate of the highest slab), Avoiding double taxation, Reducing corporate tax rate differences between domestic and foreign companies, Rationalising capital gains tax, Rationalisation of wealth tax, Tariff reduction.