Correct option is B
· The Swaran Singh Committee recommended that paying taxes should be a fundamental duty of Indian citizens.
· The committee was established in 1976 by the Congress party to make changes to the fundamental duties of Indian citizens.
· The committee's recommendations were accepted in 1976 as the 42nd amendment to the constitution.
· The committee's recommendations included:
- Adding a separate chapter of fundamental duties to the constitution
- Adding the duty to pay taxes to the constitution
- Adding ten fundamental duties, and later one more
· The committee also recommended that the legislatures should prescribe law for imposing a penalty for violation of the duties.