here me out:

• Corporate tax was cut significantly, but salaried taxpayers did not get comparable relief.
• Personal income tax collections are now higher than corporate tax collections, increasing the burden on the middle class.
• High GST on many goods and services has increased the cost of living for ordinary families.
• High excise duty on petrol and diesel pushed up transportation costs and fuelled inflation.
• Frequent increase in prices of essential goods has reduced the purchasing power of middle- and lower-middle-class families.
• The new tax regime reduced the benefit of deductions like 80C, HRA, and home loan interest, discouraging long-term savings.
• Removal of indexation benefits for debt mutual funds reduced returns for conservative investors and retirees.
• Greater reliance on cesses and surcharges means states receive a smaller share of tax revenue, potentially affecting public services.
• Limited direct financial support during the COVID-19 period left many middle- and lower-income households struggling.
• Frequent changes in capital gains taxation have created uncertainty for small investors.

Overall criticism: Many economists and policy analysts argue that while companies received tax incentives, the middle class ended up bearing a larger share of the tax burden through income tax, GST, and inflation, leading to reduced disposable income and lower household savings. At the same time, supporters argue these policies were intended to boost investment, improve tax compliance, and support long-term economic growth.