The end of the voucher raj? Could be, if the Budget 97 proposals regarding personal income tax are combined with the recommendations of the expert group to rationalise and simplify Income Tax law convened by K. Subramaniam. The Subramaniam Committee has made dozens of radical recommendations that could end up making life much simpler for both the taxpayer and the Income Tax authorities. Outlook provides a guidemap to the new tax regime which could appear over the next year. Please note, many of these are at the recommendation stage, and may not be fin-ally accepted by the Government. But if they are, this is what will happen to your taxes: