India's tax landscape has transformed significantly. The introduction of GST (2017) unified a fragmented indirect tax system into one national framework. Faceless Assessment and Appeal system eliminated human interface in Income Tax proceedings, reducing corruption. TDS/TCS coverage expanded to capture more transactions. The GSTIN portal and Income Tax e-filing digitised compliance entirely. Corporate tax was slashed from 30% to 22% (15% for new manufacturers) to boost investment. PAN-Aadhaar linking strengthened identity verification, while GAAR provisions targeted aggressive tax avoidance. Overall, the shift has been toward digitization, transparency, and simplification. Recently, Indian Government has replaced the Income Tax 1961 with Income Tax Act 2025
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