If I earn money, Nirmala tax leti hai, if I spend money then also Nirmala usme tax leti, if I don't earn or spend both and my money is just lying in investment, Nirmala uska bhi tax leti hai.
And best baat agar Mai tax deta hu, uspe bhi additional cess hai, toh usmei bhi Nirmala ek aur tax leti hai.