The government’s thrust in recent policy, including in the Union Budget 2017-18, on increasing the tax base is welcome. India’s personal income tax base in particular, as officials of the government have argued, is too low for comfort. The attempt to lower the tax rate for those with relatively low taxable incomes should be seen in this light. However, other concerns have not dimmed with regard to taxation. In particular, the government should recognise that severity in tax administration and a less accountable taxman does not help it expand the tax net — indeed, quite the reverse. Some provisions of