Discussion
Arrange the following Reports in chronological order from the given codes :
I. Direct taxes Enquiry Committee Final Report
II. Final Report on Rationalizing and Simplification of the Tax Structure
III. Indian Tax Reforms-Report of a Survey
IV. Taxation Enquiry Commission
Codes :
Answer: A
The keyed order is IV, III, II, I: the Taxation Enquiry Commission (1953-54), the Indian Tax Reform report of a survey (Kaldor, 1956), then the report on the rationalisation and simplification of the tax structure, and the Direct Taxes Enquiry Committee final report. This is option A.
The Direct Taxes Enquiry Committee's final report is usually dated 1971, which would put it before the reports of the 1990s and later, so the keyed order is open to doubt on that point, but option A is the key and the other orders start with later reports.
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