Why Income-tax Act 2025 still criminalises small mistakes and why India needs a more trust-based approach

India's tax system is set for a major overhaul with the Income-tax Act, 2025. The Finance Bill, 2026, will consider decriminalizing minor tax offenses. This move aims to reduce taxpayer worry and streamline enforcement. Serious crimes like tax evasion will remain criminal. Reforms will balance revenue protection with taxpayer trust.