Simple taxation system is best for good results. Simple way of income tax is on the payments received or remittance. Percentage of income tax charged is classified, for example:

1. 2-3% tax on payment received by medium agriculture sector farmers. This may further be classified subject to the type of agriculture and size of land they have.
2. 5-% tax on payment received by big agriculture sector farmers. This may further be classified subject to the type of agriculture and size of land they have.
3. 5% tax on payment received by the entrepreneur of small cottage industry of rural areas. For urban may be more.
4. 10% tax on payment received by the entrepreneur of medium and big cottage industry of rural areas. For urban may be more.
5. 7-10% tax on payment received by the entrepreneurs running industries.
6. 10% tax on payment received by the service sector owners.
7. 5% tax on medium service class of rural villages. This will encourage rural people to stay in village and not urban cities. 10-15% on the service class of urban cities.
8. 15% tax on high salaried class.

Access to debit and credit card may be made easily available to most of the population and encouraged so majority use cards instead of currency notes. Service charges or tax on the credit or debit cards only encourages currency notes to flood, in order to escape extra charges on buying etc.,