The introduction of the taxpayers’ charter, Income Tax Dispute Resolution Scheme, the abolishment of DDT, e-interface for appeals and assessments, the various reliefs to the MSMEs were some of the moves that are expected to spur consumption, make things easier for doing business in India.

However, few provisions like the new tax regime with a reduced tax rate and phasing out of exemptions, e-assessments, etc are marred executive roadblocks.