In Sitharaman's first Union Budget, the focus is on Make in India

The priority to ease of doing business and measures against tax malpractices should widen the country's tax base, but implementation will be key to success

Indirect taxes

Expectations from this Budget were high, as the government had laid out its vision to make India a $5 trillion economy by 2025. So the common man and businesses wanted to know what it had in its store for them.

With overall tax collections not increasing at a pace desired by the government, Finance Minister Nirmala Sitharaman had the twin objectives of facilitating trade and boosting tax revenues.

Going by recent trends, the Direct Tax-GDP ratio and Indirect Tax-GDP ratio have been moving neck and neck. However, projections for the immediate future indicate a slightly different picture.

Furthermore, treading the