The correct option is B DK Mittal committee
A High-Level Committee headed by D.K. Mittal was constituted in December 2014 to identify factors, issues, and avenues for improving the financial health of Indian Railways. The Committee studied the existing revenue structure and avenues for realizing revenue in Indian Railways and to examine the efficacy and sufficiency of the existing revenue structure and the avenue for raising revenues in Indian Railways. The Mittal Committee submitted its report to the Railway Minister on 30th December 2014.