Reform means making some changes so that the system functions in a better way. These reforms could be in any sphere like social, economics etc. India had undertaken major economic reforms in 1991. You can read about the Tax Administration Reform Commission – TARC. Mandate, Report, Recommendations in the given link.
- Tax Policy Council & Tax Policy Research Unit: Notes for UPSC
- Taxation in India – Direct taxes & Indirect Taxes, Features of Taxation System