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svarṇādardhaṁ ca rajatāttr̥tīyāṁśaṁ cā tāmrataḥ । caturthāṁśaṁ tu ṣaṣṭhāṁśaṁ lohādvaṅgācca sīsakāt ।।115।। ratnārdhaṁ caiva kṣārārdhaṁ khanijādvyayaśeṣataḥ ।</blockquote>Infact, in case of people establishing new industries, cultivating new lands, digging canals, wells, etc. for the welfare of the region, the Shukraniti prohibits the ruler from demanding tax from such people until they achieve profit that is twice their expenditure.<ref name=":0" /><blockquote>तस्य वृद्ध्यै तडागं वा वापिकां कृत्रिमां नदीम् ।।११९।। कुर्वन्त्यन्यत् तद्विधं वा कर्षन्त्यभिनवां भुवम् यद्व्ययद्विगुणं यावन्न तेभ्यो भागमाहरेत्  ।।१२०।।<ref name=":5" />

svarṇādardhaṁ ca rajatāttr̥tīyāṁśaṁ cā tāmrataḥ । caturthāṁśaṁ tu ṣaṣṭhāṁśaṁ lohādvaṅgācca sīsakāt ।।115।। ratnārdhaṁ caiva kṣārārdhaṁ khanijādvyayaśeṣataḥ ।</blockquote>Infact, in case of people establishing new industries, cultivating new lands, digging canals, wells, etc. for the welfare of the region, the Shukraniti prohibits the ruler from demanding tax from such people until they achieve profit that is twice their expenditure.<ref name=":0" /><blockquote>तस्य वृद्ध्यै तडागं वा वापिकां कृत्रिमां नदीम् ।।११९।। कुर्वन्त्यन्यत् तद्विधं वा कर्षन्त्यभिनवां भुवम् यद्व्ययद्विगुणं यावन्न तेभ्यो भागमाहरेत्  ।।१२०।।<ref name=":5" />

tasya vr̥ddhyai taḍāgaṁ vā vāpikāṁ kr̥trimāṁ nadīm ।।119।। kurvantyanyat tadvidhaṁ vā karṣantyabhinavāṁ bhuvam yadvyayadviguṇaṁ yāvanna tebhyo bhāgamāharet ।।120।।</blockquote>The Manusmrti also states that traders should be made to pay the duties after due investigation of the details of buying and selling, the journey involved (transportation cost) and the measure of safety (preservation cost).<ref name=":0">Rohan Kulkarni (2010), [http://www.jstor.org/stable/42931268 Tax System According to ’KAUṬILĪYA ARTHAŚA͞STRA, MANUSMṚTI AND ŚUKRANĪTI, and its relevance], Bulletin of the Deccan College Research Institute, Vol.70/71, P.439–443.</ref><blockquote>क्रयविक्रयं अध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत्करान् । । ७.१२७ । ।<ref name=":1">Manusmrti, [https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%A8%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%B8%E0%A4%AA%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A5%8B%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 7]</ref></blockquote>The Shukraniti also states that tax charged by the ruler should not be more than once. And that it should be collected with effort.<ref name=":0" /><ref name=":6" /> <blockquote>वस्तुजातस्यैकवारं शुल्कं ग्राह्यं प्रयत्नतः ।।१०५।।<ref name=":5" /> vastujātasyaikavāraṁ śulkaṁ grāhyaṁ prayatnataḥ ।।105।। </blockquote>Applied to contemporary times, it simply suggests that tax imposed once on a commodity or the income of a person should not be imposed again on the same.<ref name=":0" />

tasya vr̥ddhyai taḍāgaṁ vā vāpikāṁ kr̥trimāṁ nadīm ।।119।। kurvantyanyat tadvidhaṁ vā karṣantyabhinavāṁ bhuvam yadvyayadviguṇaṁ yāvanna tebhyo bhāgamāharet ।।120।।</blockquote>The Manusmrti also states that traders should be made to pay the duties after due investigation of the details of buying and selling, the journey involved (transportation cost) and the measure of safety (preservation cost).<ref name=":0">Rohan Kulkarni (2010), [http://www.jstor.org/stable/42931268 Tax System According to ’KAUṬILĪYA ARTHAŚA͞STRA, MANUSMṚTI AND ŚUKRANĪTI, and its relevance], Bulletin of the Deccan College Research Institute, Vol.70/71, P.439–443.</ref><blockquote>क्रयविक्रयं अध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत्करान् । । ७.१२७ । ।<ref name=":1">Manusmrti, [https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%A8%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%B8%E0%A4%AA%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A5%8B%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 7]</ref>

 

krayavikrayaṁ adhvānaṁ bhaktaṁ ca saparivyayam । yogakṣemaṁ ca saṁprekṣya vaṇijo dāpayetkarān । । 7.127 । ।</blockquote>The Shukraniti also states that tax charged by the ruler should not be more than once. And that it should be collected with effort.<ref name=":0" /><ref name=":6" /> <blockquote>वस्तुजातस्यैकवारं शुल्कं ग्राह्यं प्रयत्नतः ।।१०५।।<ref name=":5" /> vastujātasyaikavāraṁ śulkaṁ grāhyaṁ prayatnataḥ ।।105।। </blockquote>Applied to contemporary times, it simply suggests that tax imposed once on a commodity or the income of a person should not be imposed again on the same.<ref name=":0" />

=== Welfare of the tax payer ===

=== Welfare of the tax payer ===