(1) Online transaction is done mostly by the educated (mostly salaried) middle class people in India. These are the ones targeted to be squeezed by govt to collect maximum revenue, as they want nation to be governed with justice and proper utilisation of their hard earned money contributed by them as tax. They are the biggest sufferers of black economy as they have very little to save even after heavily contributing (a major part of their savings as tax) to national economy.
(2)The rich ones are always a couple of steps ahead of the Govt and are generally "good friends" of the rulers and often party to them through big political donations/ deals/ partnerships etc. This class is the biggest beneficiary of...
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the parallel black economy and mint money through hoarding of goods, capturing national resources. Huge increase in the assets held by top 2-3 percent of Indians bear a testimony to this. Embezzlement of huge amounts in tune of several 1000s of crores (lacs of Crores in few cases) had been found out in single case by the investigating agencies in past by the this class of people.
(3) And the non taxpaying BPL people (some really poor and other pseudo poor, who are poor with white money and rich with black money) whom the rulers consider as a vote bank to be nurtured through splurging of tax collected over them. This is to ensure that kingdom(govt) may continue for as long as possible. A novice ex-PM candidly admitted that only 15% of the subsidy actually reaches the real poor, 85% goes to the pseudo poor or is embezzled mostly by rich ones.
(4) Above factors override the emphasis of the govt on plastic money & digital transaction which shall ensure better tax collection, higher tax compliance, lower tax rates. Because nurturing vote bank and remain in power often is more important than the well being of nation and its honest citizens. Every body shall talk about good laws and practices but does not want to implement them in right spirit as one him/herself have to come clean on that issue.