With reference to the speech of the Finance Minister, Mr P. Chidambaram, justifying his Budget proposals, the tax-payers are with him in all his welfare measures and are ready to bear the burden up to an extent, but they feel the pinch when the law is made more and more complicated.

Let all the exemptions be removed if that will lead to a healthier economy but the least that the millions of honest tax-payers hope for is that the rules are simplified.

The Finance Ministry can avoid a multiplicity of stages for paying taxes, such as surcharge and education cess 2 per cent + 1 per cent, which can be combined into one flat rate for ease of calculation and to reduce extra paper work. Now the taxpayer is at the mercy of experts to understand how much he has to pay and what are the forms to be filled up.

Hopefully, the Finance Minister will realise the problems faced by senior citizens and ordinary tax-payers before passing the Budget and make the suitable amendments skilfully to avoid any revenue loss. He will earn people's goodwill in addition to revenue and also reduce the scope for litigation.