There are multiple reasons for the complicated taxation provisions in India. I have tried to list all the reasons for the same. Diversified population: First things first. India is a country with humongous population. Not just this, there is a lot of diversity in the population as well. Every year the finance minister presents the budget and people are keen to know what exactly is there in the budget for them. A salaried class, an entrepreneur, a start up guy, a farmer, a senior citizen, everyone concerned will ask-’what is in this budget for us?’ Every year the government tries to please some category by either allowing some kind of exemptions or rebate or deductions in tax and the tax provisions hence change every year. This year, the government reduced the taxation rate of 10% on income above 2.5 lakh and below 5 lakh to 5%, thereby lowering the tax burden on middle class individuals a bit. This makes learning and understanding taxes a very difficult and complicated task. Pet schem