1. Islamic banking encourages and facilitates investment in real economic activity and societal welfare while prohibiting investment in speculative businesses. It has its roots in religious principles. 2. So does the concept of the Hindu Undivided Family - which is treated as a distinct class of taxpayer and nottaxed as an Association of Persons (AoP). 3. The tax laws have been specially modified to harmonise the legislation with Hindu customs and social practices. 4. The goal of trade and enterprise in Islamic finance is equitable generation of wealth and prosperity through acceptable business activities. 5. The provision blatantly favours only a section of society.