The pressing question remains: How exactly does the government plan to broaden the direct tax base? Why should a zero-tax slab even exist? Anyone earning an income should contribute to the tax system - no exceptions. Implement a modest tax rate, say 5% on incomes up to ₹10 lakh, and prioritize strengthening systems and processes to ensure effective enforcement.

Moreover, the division responsible for driving direct tax compliance should operate independently from the current Income Tax enforcement machinery. This separation would allow them to focus solely on expanding compliance without being entangled in enforcement agendas. Until then, the idea of increasing the tax base from the abysmal 2%, to a reasonable 40%, is nothing more than wishful thinking.