Step 1: Recall committee purposes.
- Balwant Rai Mehta (1957): Recommended democratic decentralization via the three-tier Panchayati Raj system.
- Tendulkar: Poverty estimation methodology.
- Narasimham: Banking/financial sector reforms.
- Chelliah: Tax reforms (expert committee on taxation).
Step 2: Match the keyword.
“Democratic decentralization” $\Rightarrow$ Panchayati Raj $\Rightarrow$ Balwant Rai Mehta.
Step 3: Conclusion.
Hence, the correct answer is (A) Balwant Rai Mehta Committee.