The Congress manifesto, unveiled recently, promises significant reforms in the tax system. It aims to enact a direct taxes code to ensure transparency, equity, and impartial administration. The party pledges stable personal income tax rates and the elimination of angel tax to encourage investment in small firms and startups. Criticizing the current taxation policies, Congress plans to replace GST laws with GST 2.0 to reduce the burden on the poor. Additionally, it vows to limit Union cess and surcharges and allocate a portion of GST revenues to panchayats and municipalities.