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There is a lot of difficulty with the Indian tax system. In the case of a CA student, it would make it more difficult to complete the taxation syllabus, which is difficult for many students. If you are willing to know what will happen if you don't pay taxes in India? if yes then here is the SAG Infotech article post that describes some of the most important impacts along with disadvantages for better knowledge such as the impact of no taxes in India, the discussion is much more arguable, demerits of zero tax, etc.
