Majority of tax payers in salaried class are not knowing even the contents of ITR, it has become complex, why so many if and buts, why not govt. just set a rule, total income minus an exemption per centage as per income, all others are taxable, why to have so many Heads-HRA, LTC, donation, investment etc.,etc., This is nothing but harassment to tax payers and terror regime to tax payers. Most simplification is the only answer. We do not agree with such type of dictum.