This is not true. There's a TCS of 20%, which is an advance tax payment that you can claim back in your income tax returns at the end of the year, and it not an additional tax. This is just a (bad) mechanism to stop black money from leaving the country.
That's $800 for a family of 4. With the median household income at under $80,000, it's ridiculous to think the average person can afford to spend that much just to skip a line a couple times a year.
Unfortunately, you don't always know if on-call will be involved until you start at the job. Often many companies don't even hire you with a particular role in mind, instead you are matched to a team after you're signed on. (Especially for new grads). And sometimes on-call is introduced in an existing role, it can be difficult to refuse, especially for people in more junior roles.
But definitely ask about on-call when interviewing, in case they say they have it you can bail out before you sign.
That sounds a bit excessive. If your project is going through a lot of changes and refactoring, the multiple architecture.md files will be hard to keep up-to-date
Thankfully, plugins like Lombok partially solve this issue - while we still have unnecessary accessors, atleast they don't pollute the source code and make it hard to read and navigate.