Income Tax Act, 1961 has become a ginormous piece of fiscal legislation. Over the decades, annual amendments vide Finance Acts have added to the clutter and made it difficult for compliance by the taxpayers. Taking note of the growing complications of the Act, the Government of India had set up DTC Task Force. Some of its recommendations were also implemented in different Union Budgets. However, experts have come to believe that the time for a radical surgery is lost and India needs to codify it afresh!