Finance Minister Nirmala Sitharaman urged the Income Tax Department to prioritise convenience for honest taxpayers while imposing firm action against deliberate evasion, framing tax certainty as essential for economic health. She highlighted a shift from mere tax collection to a broader mandate of fairness, efficiency, ease of doing business, and service, and endorsed the five Rs—recognise, respond, redress, reflect, and reform—as a framework for improved taxpayer experience. Sitharaman noted the Income Tax Act of 2025 has simplified the system by reorganising it, reducing uncertainty and lowering compliance costs, while the e-filing portal has expanded capacity to handle a high volume of interactions. She emphasized distinguishing genuine errors from deliberate evasion, and urged officials to reduce processing timelines, speed refunds, and learn from appellate orders to inform reform. The minister also pointed to a decline in pending tax appeals, calling it progress but urging continued conscious effort to address grievances and prevent recurring issues. Overall, the discourse stressed humility in exercising tax powers, continuous institutional learning, and balanced enforcement to support business confidence and economic stability.