Why is the introduction of any new tax in the budget a wrong decision by FM

The taxes should be tried to be balanced by maintaining a tax stability while leveling up for a sustainable revival, maybe? The income - tax slab must be reintroduced and as temporary Covid - 19 tax or the wealth tax, maybe? 
Due to the pandemic, lakhs of people have lost their jobs and their sources of income have drastically reduced. Introduction of any kind of tax now would heavily impact lakhs of people around India. 

Finance Minister, Nirmala Sitharaman is sketchy of the new commitments lying ahead. The Corona Virus has ruined innumerable lives and roiled economies hugely. Although the revenues in the hands of the government are insufficient, the priority commitments of the vaccines need to be fulfilled!

What is she supposed to do at such a time? Should she handle the situation by introducing the income - tax slabs? Will the re - introduction of the wealth help at this point or should she be focused towards maintaining the tax stability while aiming for a revival?

If there will be an introduction of the new taxes, it will worsen the current economic condition of people. 

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