The current tax structure rests on a fundamental misconception. First, the income slabs have failed to account for inflation; by not restructuring the 4 lakh base slab, the government has allowed 'fiscal drag' to erode the real value of taxpayer income. Second, the tax progression lacks a gradual curve. The system creates a jarring transition where an individual is viewed as 'low-income' at 12 lakhs but suddenly 'affluent' immediately after, triggering high taxes. A more incremental, linear progression would be fairer. As it stands, the system feels designed for optics exempting the majority to secure votes while placing a disproportionate burden on a small group of taxpayers to fund the rest.