The question asks to identify the INCORRECT pairing. Option A is correct because the Rekhi Committee (1992) actually dealt with indirect taxes (Excise and Customs duty reforms), NOT export-import simplification. This makes option A the mismatched pair the question seeks. The other pairs are correctly matched: Nanjundappa Committee did examine railway fares, Rangarajan Committee analyzed Balance of Payments issues, and Goiporia Committee recommended banking service improvements.