Why don’t the Government make liberal Income Tax laws for the salaried class in India?

The salaried class in India usually have limited source of income, yet this class have got to burn mid-night oil and be always on the lookout for new investment opportunities through which they may save for the rainy days as well as get some rebate in Income Tax under various Sections of Income Tax laws unlike big industrialists, businessmen, film stars and some sportsmen, a good number of whom often cheat Government in paying Income Tax or become defaulters, as reported in the newspapers from time to time.

I want to invest Rs.100000(one lakh only).. but i don’t know how and where for best return…?

I want to invest Rs.100000(one lakh only).. but i don’t know how and where for best return…?
in a time of 2-3 years.. so please help me how and where to invest..
I have a small portfolio also from past 4month..
11 Goldbee (9% growth)
100 DishTV (14% growth)
15 Ipca Lab (13% growth)
15 Coal India (24% growth)

And some of MF SIP (1000/month Each) from Past 4 month
Bilrla Sun Life Eqty Fund Growth (-1.5% Down)
HDFC TOP-200 (G) (+1.5%)
Kotek Gold Fund (G) (+2%)
Rel. RSF Eqty (G) ( +2%)
ICICI Pro Discovery (G) (+8%)

if any “Portfolio/Fund Manager is there please help me about my Investment with that I can Invest about 5000/month too