The recently unveiled Congress manifesto outlines substantial tax system reforms, including the enactment of a direct taxes code to ensure fairness and transparency. It promises stable personal income tax rates and the abolition of angel tax to foster investment in small enterprises and startups. Critiquing existing tax policies, Congress advocates for replacing GST laws with GST 2.0 to alleviate the burden on low-income groups. Additionally, the manifesto pledges to cap Union cess and surcharges, allocate a share of GST revenues to local bodies, and provide tax relief to small retailers.