The correct option is C Tendulkar Committee
In 2005, an expert group to review methodology for poverty estimation, chaired by Suresh Tendulkar, was constituted by the Planning Commission.
It recommended four major changes:
(i) a shift away from calorie consumption based poverty estimation;
(ii) a uniform poverty line basket (PLB) across rural and urban India;
(iii) a change in the price adjustment procedure to correct spatial and temporal issues with price adjustment; and
(iv) incorporation of private expenditure on health and education while estimating poverty.