(3) In, 1991, the Governmentset up the Tax Reforms Committeeunder the Chairmanshipof renowned economistRaja J. Chelliah to examinethe then tax structure of thecountry and suggest appropriatechanges therein. In its reportsubmitted to the Governmentin January 1993, thecommittee recommended thesimplification of tax rates, allowingfew exemptions or deductions.Raja Chelliah isknown as Father of India's taxreforms.