Srinagar, Jan. 2 -- In 1930, Mahatma Gandhi's defiance of the Salt Tax exposed how oppressive taxation can alienate the citizen from the state. It was a stark reminder that when taxes are arbitrary or excessive, they undermine trust and the social contract. Four decades later, India witnessed another extreme with Indira Gandhi raising income tax level to astonishing 97.5%.

This legacy bred a deep equation of distrust between the taxpayer and the state. For decades, compliance was driven by fear. It encouraged avoidance rather than active contribution. It is against this backdrop that the Modi government's tax reforms, beginning 8 years ago and carried forward decisively in 2025, mark a clear break from the past.

Underlying this shift is...