Generally Women are the second earning member in a family and hence income tax rate can not be understood why it should be reduced for Women. Family with one earning member should have lower tax lability than multi earning members. In fact like British system, Bachelor pays highest tax rate, then married and then lower tax rate for single and double child and may be higher tax rate for triple child family but income for husband and wife must be combined for calculating the tax rate. This give higher tax collection and more tax rebate for single member earning family.