and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times …. Tax and budgetary reforms moved from centralizing revenue sources and spending authority in the federal government to mild …

utilise the services of available skilled manpower. Indian tax administration was always perceived to be difficult. The … economic liberalisation had created challenges in integrating Indian tax system with the world economy during the adjustment … not match with the tax aggressiveness and that probably led to some major concerns, and impacted ease of doing business …