UGC NET परीक्षा (PYQs) Tax Committees · Year-wise संग्रह (2026, 2025, 2021, 2019) ✅ 7 जनवरी 2026 के प्रश्न भी शामिल

📚 UGC NET परीक्षा (PYQs)

Tax Committees · Year-wise संग्रह (2026, 2025, 2021, 2019)

✅ 7 जनवरी 2026 के प्रश्न भी शामिल

📅 7 जनवरी 2026 (Shift 1) Latest

❓ Arrange the following in correct chronological order (earliest to latest):
A. Shankar Acharya Committee on shifting financial year (April-March to Jan-Dec)
B. Parthasarathy Shome Committee on retrospective tax laws
C. Vijay Kelkar Committee on Tax reforms
D. Arvind Subramanyam Committee on revenue neutral GST

✅ सही उत्तर

C, B, D, A

📖 व्याख्या (Solution):
• C. Vijay Kelkar Committee — 2002 (Tax reforms / direct tax simplification)
• B. Parthasarathy Shome Committee — 2012 (Retrospective tax, Vodafone case)
• D. Arvind Subramanyam Committee — 2015 (Revenue Neutral Rate for GST)
• A. Shankar Acharya Committee — 2016 (Financial year shift Apr-Mar to Jan-Dec)
🔁 Chronology: 2002 (Kelkar) → 2012 (Shome) → 2015 (Subramanyam) → 2016 (Acharya)

💡 UGC NET Trick: "Kelkar (2002) Tax Reforms, Shome (2012) Retrospective Tax, Subramanyam (2015) GST Rate, Acharya (2016) Financial Year Change"

📅 29 जून 2025 (Shift 2)

❓ Arrange the following tax reform committees in chronological order (starting from earliest):
A. Raja Chelliah Committee on Tax Reforms
B. T. R. Rastogi Committee on Service Tax Reforms
C. Vijay Kelkar Committee on Tax Reforms
D. Parthasarathy Shome Committee on Direct Taxes
E. K. L. Rekhi Committee on Indirect Taxes

✅ सही उत्तर

A, E, C, B, D

📖 व्याख्या:
• A. Chelliah Committee — 1991
• E. Rekhi Committee — 1993
• C. Kelkar Committee — 2002
• B. Rastogi Committee — 2003
• D. Shome Committee — 2012
🔁 Sequence: Chelliah (1991) → Rekhi (1993) → Kelkar (2002) → Rastogi (2003) → Shome (2012)

🧠 Trick: "Chelliah (91) Rekhi (93) Kelkar (02) Rastogi (03) Shome (12)"

📅 24 नवंबर 2021 (Shift 1)

❓ The 15th Finance Commission recommended that States be given what percent of the divisible tax pool of the Centre during the period 2021-22 to 2025-26?

✅ सही उत्तर

41%

📖 व्याख्या:
• 15वें वित्त आयोग (अध्यक्ष: N. K. Singh) ने 41% हिस्से की सिफारिश की।
• 14वें वित्त आयोग (Y. V. Reddy) ने 42% की सिफारिश की थी।

🎯 UGC NET Trick: "14th – 42%, 15th – 41%, 16th – Also 41% (expected)"

📅 3 दिसंबर 2019 (Shift 1)

❓ Arrange the following in chronological order:
(a) Indirect Tax Enquiry Committee (Jha Committee)
(b) Tax Reforms Committee (R. J. Chelliah Committee)
(c) Taxation Enquiry Commission (Mathur Committee)
(d) Direct Tax Enquiry Committee (Wanchoo Committee)

✅ सही उत्तर

(c), (d), (a), (b)

📖 व्याख्या (Chronology):
• c. Mathur Committee — 1925
• d. Wanchoo Committee — 1970
• a. Jha Committee — 1977
• b. Chelliah Committee — 1991
Sequence: Mathur (1925) → Wanchoo (1970) → Jha (1977) → Chelliah (1991)

📅 दिसंबर 2019 (Matching Question)

❓ Arrange the following in chronological order:
I. The indirect tax enquiry committee (Jha committee)
II. Tax reforms committee (R. J. Chelliah committee)
III. Taxation enquiry commission (Mathur committee)
IV. The direct tax enquiry committee (Wanchoo committee)

✅ सही उत्तर

III, IV, I, II

📖 व्याख्या:
• III. Mathur Committee (1925) → First
• IV. Wanchoo Committee (1970) → Second
• I. Jha Committee (1977) → Third
• II. Chelliah Committee (1991) → Last

🕰️ Trick: "Mathur (25), Wanchoo (70), Jha (77), Chelliah (91) – यही है कालक्रम का नियम"

Question (Year)	Topic / Committees	Answer
7 Jan 2026 (Shift 1)	Chronological (Acharya, Shome, Kelkar, Subramanyam)	C, B, D, A
29 June 2025 (Shift 2)	Chronological (Chelliah, Rekhi, Kelkar, Rastogi, Shome)	A, E, C, B, D
24 Nov 2021	15th Finance Commission Tax Devolution	41%
3 Dec 2019	Chronological (Mathur, Wanchoo, Jha, Chelliah)	(c), (d), (a), (b)
Dec 2019	Chronological (Jha, Chelliah, Mathur, Wanchoo)	III, IV, I, II

🧠 Final Exam Tricks (Memory Aid)

📌 Mathur Committee (1925) – "Tax Enquiry Commission"
📌 Wanchoo Committee (1970) – "Black Money को मारे"
📌 Jha Committee (1977) – "MODVAT को लाया"
📌 Chelliah Committee (1991) – "Tax Reforms का बाप"
📌 Kelkar Committee (2002) – "Tax Reforms का दूसरा चरण"
📌 Shome Committee (2012) – "Retrospective Tax से बचाया"

🔁 "Mathur 25, Wanchoo 70, Jha 77, Chelliah 91 – पुरानी समितियों का यही क्रम सही" 😊