The Forum of Free Enterprise is a non-political organization founded in 1956 by A. D. Shroff, and has been established to educate public opinion in India on free enterprise and a democratic way of life. The Forum publishes booklets to further its objects. The following booklet titled ‘Income Tax penalises honest tax payers’ is authored by N.A. Palkhivala and published in 1961. The author examines how the Indian people are divided into one group that makes laws and the other group upon whom it is inflicted. He critically evaluates provisions of the Bill like transfer, doctrine of business connection, exemption of Government employees in gratitudes, exemption of charities, assessing income from house property,  depreciation with respect to machines, building, development rebate, trust created for child/wife, double taxation on registered firms, Income tax tribunal, and rebate on life insurance. He further compares it with the other Western countries and illustrates how it negatively affects the middle class. He suggests the citizens to protest and amend the undesirable provisions.