The Government cannot leave individuals without taxing. Why not it standardize all tax rates at 5% (both direct and indirect taxes) without any hazzle of deduction, holiday, exemption, etc. Bring agriculture tax also into picture. For any of the tax source, tax levided by both central and state governments, should not exceed 5%. All citizens should be made to file a tax return irrespective of their income. Will save billions of rupees to exchequer.