Despite the tax reform, doing any business in India is still a hassle nevertheless.
Indian aviation industry may be competitive, but can a middle-class family really afford an airplane ticket ? No. They are only afforded the option of a second class train ticket which have toilets worse than the one shown in Trainspotting. And I haven't even touched the topic of trains being overcrowded. Seriously, who thought letting any number of people with a ticket on the train was a good idea ?