In the 2025 Budget, FM Sitharaman made a clarion call: “trust first, scrutinise later.” The question to reflect upon is to what extent she had delivered on her compact. Clearly, the swiftness with the manner in which the new Income-tax Act of 2025 (hereinafter the IT Act, which will be applicable from April 1, 2026) was implemented, is suggestive of her dexterity. Yes, there are naysayers about the 2025 Act being a reprise of the 1961 statute, but certainly, the size and simplicity of language, coupled with the concordance of the law shall (hopefully) ensure the curtailment of disputes beside achieving simplification. In addition, several glitches on administration of the IT Act have been addressed. A doff to her promise of scrutinising less than 1% of taxpayers, a rather audacious goal, has been delivered.