Union Budget 2023: The multiple initiatives announced clearly reflect the government’s intent to address the malaise. However, on-the-ground experience shows that the implementation of these initiatives needs greater attention for them to be more effective. With 5.6% of India’s GDP amounting to about INR10.6 trillion stuck in income tax disputes at the end of FY 2020-21, there is an urgent need to improve the mechanisms for avoiding and solving tax disputes.