भारत के कर ढांचे में व्यापक सुधारों की सिफारिश करने के लिए निम्नलिखित में से किस समिति का गठन किया गया था?

A government introduces a tax reform where higher income groups are taxed at increasing rates while simplifying indirect taxes through GST. This reform primarily aims to:

Which of the following committees was constituted in 1991 to recommend reforms in India's direct and indirect tax structure?