The Bhartiya Garib Vikas Kalyan party upholds the principle that every direct tax legislation must be fair. The taxation imposed on individuals must be proportionate to their financial capabilities. Furthermore, it should stimulate economic development. Crucially, the tax law should be uncomplicated in its procedures, particularly for individual taxpayers. Indeed, the simplicity of the law should be evaluated based on an individual's ability to complete the tax return independently, without the need for professional assistance.