One of the key messages this Budget has sent out is the government’s determination to stay focused on compliance as it was in its previous term. It has worked hard to expand the taxpayer base, and succeeded to a great extent. The number of individual tax filers rose from 42.9 million in 2015-16 to 64.3 million in 2017-18. Personal tax collections have also risen. They have, in fact, been growing at double-digit rate year-on-year after demonetisation and introduction of the goods and services tax (GST). The government believes there is still significant scope to bring more people under the tax