"100 days are up. Where is the black money? The government has only set up the cursory SIT on Black Money, that too following the directions of the Supreme Court. The government hasn't reverted, repealed or even commented upon the double tax avoidance treaties or participatory notes, which are important in smuggling black money away from India.
"It hasn't implemented any of the key recommendations of the White Paper on Black Money tabled in Parliament in 2012," the party said in a statement.
The party said that the Modi government failed to control prices of essential commodities.
"In the first 100 days of the BJP government, the prices of diesel, kerosene, milk, tomatoes, onions, potatoes and nearly every essential commodity went up by astronomical levels. And it's not as if farmers benefited from this price rise, as they received lower real minimum support prices, adjusted for inflation," the party said.
It also slammed the government saying the Union Budget was a clear example of how the Modi government represented cosmetic change and not something more fundamental.
"Spending on education and health remained exactly the same, and so did the expenditure on women, children and the socially disadvantaged.
"There were tax deduction announcements, disinvestment, FDI allottment increases, PPPs, calls for modernization, but somehow the Aam Aadmi remained under the radar for Arun Jaitley," the party said.
The party also alleged that the goverment has proposed to loosen the regulations and make as many as 19 amendments in the Land Acquisition Act in a bid to please industrialists without taking care of the environment, farmers and the rural poor.