Personal Income Tax
The concept of Expenditure Tax instead of Income Tax will be useful in the sense that a person should be charged for the expenditure he is able to make and not from one's income which if saved in Bank is already under tax bracket. A person capable of spending more should be taxed more.
If agri income is made completely tax free without any limit, it clearly means that the farmers are not the real beneficiaries of this tax exemption and there is a larger conspiracy for providing this exemption of unlimited amount, by making a provision for the same in the Income Tax Act.
Year after year, the middle classes have felt ignored in the Union Budget. This must be corrected by the Fin Minister in 2019, esp. it being an Election year.