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Line 160: − Vishnusmrti+ − In case of imported products l/5th part should be taken as octroi and in case of domestic products 1/10 part should be taken + − (svadesapanyãcca šulkāmšam dašamādadyāt' paradesapanyãcca vimšatitamam ļ - Visņusmrti 3.29/30). + + − Baudhayanadharma sutra mentions about 'sāmudra sulka' (custom duty). In case of products imported from foreign land then sāmudra sulka should be imposed + + + + + + + + + − (sāmudra šulkah ļ varam rüpamudhrtya dasapaņam šatam ' - Baudhäyanadharmasütra 1.10.13/14). + − The king should take expensive, precious products as tax and he can charge 10% on remaining goods. Shukraniti mentions about land tax that should be taken from shopkeepers. For the maintenance and repair of the streets tax should be charged from those who use the streets (Šukranīti - 4.3.12).<ref name=":0" />+ + − * Exemptions+ + + + + + + + + + + + + + + + + +
→Other Taxes: Adding content with reference - to be edited
Hence in accordance with the customs of countries or of communities, the rate of toll shall be fixed on commodities, either older new; and fines shall be fixed in proportion to the gravity of ofences.<ref name=":3" />
Hence in accordance with the customs of countries or of communities, the rate of toll shall be fixed on commodities, either older new; and fines shall be fixed in proportion to the gravity of ofences.<ref name=":3" />
In case of imported products l/5th part should be taken as octroi and in case of domestic products 1/10 part should be taken <blockquote>स्वदेशपण्याच्च शुल्कांशं दशमं आदद्यात् । । ३.२९ । । परदेशपण्याच्च विंशतितमं । । ३.३० । ।<ref>Vishnu Smrti, [https://sa.wikisource.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%A3%E0%A5%81%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%A4%E0%A5%83%E0%A4%A4%E0%A5%80%E0%A4%AF%E0%A5%8B%E0%A4%BD%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 3]</ref> </blockquote>Baudhayanadharma sutra mentions about 'sāmudra sulka' (custom duty). In case of products imported from foreign land then sāmudra sulka should be imposed <blockquote>सामुद्र-शुल्को वरं रूपम् । उद्धृत्य दश-पणं शतम् ॥ (1.10.13/14)<ref>[https://sa.wikisource.org/wiki/%E0%A4%95%E0%A4%B2%E0%A5%8D%E0%A4%AA%E0%A4%83/%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF/%E0%A4%AC%E0%A5%8B%E0%A4%A7%E0%A4%BE%E0%A4%AF%E0%A4%A8-%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF Baudhayana Dharmasutra]</ref> </blockquote>The king should take expensive, precious products as tax and he can charge 10% on remaining goods.
Shukraniti mentions about land tax that should be taken from shopkeepers. For the maintenance and repair of the streets tax should be charged from those who use the streets (Šukranīti - 4.3.12).<ref name=":0" /><blockquote>तथा चापणिकेभ्यस्तु पण्यभूशुल्कमाहरेत् । मार्गसंस्काररक्षार्थं मार्गगेभ्यो हरेत फलम् ॥१२७॥<ref>Brahmasankara Misra (1968), [https://archive.org/details/20230223_20230223_0110/page/n305/mode/1up?view=theater Sukraniti of Sri Maharsi Sukracarya], Varanasi: The Chowkhamba Sanskrit Series Office.</ref> </blockquote>
=== Exemptions ===
Āpastambadharmasūtra gives the list of persons that should be exempted from tax. They are :
* sages
* šūdra
* women of form of all varņas
* young ones (who do not hold beard)
* students staying in āšrama
* blind people
* dumb
* deaf
* diseased persons (Apastambadharmasutra 11-10)
Brahmins were also exempted from Agricultural tax because they used to participate in the religious activities of the king. By doing this they increased the merits of the king.
== Regarding the Tax Collector ==
On local level the king should appoint officers called grāmapas. King should give them 1 /6th, l/7th, l/12th or l/16,h part the tax as a salary (Šukranīti - 4.2.12 ?).
According to Kautiliya Arthašastra, 'samāhartā' is the tax collector. He should divide the kingdom (janapada) in such a way so as to facilitate the arrangement into several heads, such as that is exempt from taxation (parihãraka), that supplies soldiers (âyudhîya), that pays taxes in the form of grains, cattle, gold, etc. and those that supplies free labour and dairy products as taxes (Kautilîya Arthašastra - adhyâya 56)<blockquote>समाहर्ता चतुर्धा जन-अप्दं विभज्य ज्येष्ठ-मध्यम-कनिष्ठ-विभागेन ग्राम-अग्रं परिहारकं आयुधीयं धान्य-पशु-हिरण्य-कुप्य-विष्टि-प्रतिकरं इदं एतावदिति निबन्धयेत् ।। ०२.३५.०१ ।।<ref name=":4">Kautiliya Arthashastra, Adhikarana 2, [https://sa.wikisource.org/wiki/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A5%8D/%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D_%E0%A5%A8/%E0%A4%85%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83_%E0%A5%A9%E0%A5%AB Adhyaya 35]</ref></blockquote>Gopa as a village accountant is given the responsibility to look after the revenues of about 5 to 10 villages. He shall register gifts, sales, charities, etc. He shall also decide upon the houses as tax paying or non-tax paying ones (Kautilîya Arthašāstra - adhyâya 56)<ref name=":0" /><blockquote>तत्-प्रदिष्टः पञ्च-ग्रामीं दश-ग्रामीं वा गोपश्चिन्तयेत् ।। ०२.३५.०२ ।। सीम-अवरोधेन ग्राम-अग्रम् । कृष्ट-अकृष्ट-स्थल-केदार-आराम-षण्ड-वाट-वन-वास्तु-चैत्य-देव-गृह-सेतु-बन्ध-श्मशान-सत्त्र-प्रपा-पुण्य-स्थान-विवीत-पथि-सङ्ख्यानेन क्षेत्र-अग्रम् । तेन सीम्नां क्षेत्राणां च करद-अकरद-सङ्ख्यानेन ।। ०२.३५.०३ ।।<ref name=":4" /></blockquote>
== Conclusion ==
By studying the principles of taxation we can say that the tax policy in ancient India was framed in such a way that there would be equal distribution of wealth and also the welfare of each and every citizen was ensured.
There are many such points discussed in the paper that are currently being followed. They are:
# Tax was also taken from the buyer. (Currently it is taken in the form of sales tax, service tax, etc.)
# It can be said that the system of auditing which is there at present, not exactly of that kind, but similar to that, a system was there determining the profits, etc.
# Exemption was given to handicapped people, etc. (Currently according to section "80 D" of Income Tax Act, exemption upto a certain limit is given to physically handicapped people)
=== Points relevant to modern age ===
# Control on the amount of tax.
# Tax charged on luxurious products should be more than the basic commodities.
# Tax on agricultural field should be charged after determining the productivity of agriculture.
Thus, the government can impose the tax policy in such a way that the citizens and businessman would not be abolished completely, but they would themselves pay the taxes without any delay.<ref name=":0" />
== References ==
== References ==