The (income) tax base in India is about 5%; they have no voice in the politics of the country unless they are big corps.

In fact, in many ways India can already be said to have UPI. "Farmers" (verified or not, typically rural) have free electricity, fertilizer subsidy, regular loan waivers, ... which were instituted as compensation for a broken market that benefit political cronyism.

This also has the 'benefit' of laundering bribes, without taxes - indeed, a joke about the family of previous Chief Minister of Karnataka (capital: Bengaluru) was that they grew gold in their farms!