It has been observed that our taxation system seems to be quite wiered,For eg Salary Income which requires lot of manual work is taxed without any benefit of deduction barring a few like House Rent and all.A business man who carries on lesser manual work can claim many expenses against his income and in real practical world he tries to cover his personal expenses through smart decoration of accounts.Finally the investor who requires very minimal amount of manual work is not at all taxed if invests in share market.hmm.......it seems the goverment is giving a clear indiacation Be smart not hard working or else you would be taxed further and forced to do manual work for your entire life.