1. All direct taxes have a single code: By bringing all direct taxes under one code, a single, unified taxpayer system can be brought into effect. All compliance features can also be unified under one code. 2. Stability: Currently, based on the Finance Act of the relevant year, taxes are formed. However, under the Direct Tax Code, the tax rates are being made between the First and Fourth schedule of the DTC. Any changes to the schedule can be made by passing an Amendment Bill before the Parliament. 3. Regulatory Functions are eliminated: Other regulatory authorities must handle all regulatory functions. 4. Political contributions: 5% of the gross total income that can be deducted will be made towards political contributions. 5. Flexibility: A law has been created so that changes and requirement to grow the economy can be accommodated without having to make amendments on a constant basis. 6. Constant litigation problems have been eliminated: Special care has been put forth so that the code is not misused or misinterpreted in order to avoid contradiction and ambiguity. 7. Fringe benefits tax: The tax is levied on employees rather than employers.