Changes

tatpradiṣṭaḥ pañcagrāmīṁ daśagrāmīṁ vā gopaścintayet ।। 02.35.02 ।।...tena sīmnāṁ kṣetrāṇāṁ ca maryādāraṇyapathipramāṇa saṁpradānavikrayānugrahaparihāranibandhān kārayet, gr̥hāṇāṁ ca karada-akarada-saṅkhyānena ।। 02.35.03 ।।</blockquote>

tatpradiṣṭaḥ pañcagrāmīṁ daśagrāmīṁ vā gopaścintayet ।। 02.35.02 ।।...tena sīmnāṁ kṣetrāṇāṁ ca maryādāraṇyapathipramāṇa saṁpradānavikrayānugrahaparihāranibandhān kārayet, gr̥hāṇāṁ ca karada-akarada-saṅkhyānena ।। 02.35.03 ।।</blockquote>

== Conclusion ==

== संहृतिः ॥ 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.

A study of ancient Bharat's principles of taxation shows that the tax policy in ancient Bharat 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:  

Many such points 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.)

# 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.  

# It can be said that there was a system for determining the profits, etc. which is similar to but not exactly the same as the system of auditing which is there at present.

# 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)

# Exemption was given to specially abled people. Currently also, according to section "80 D" of Income Tax Act, exemption upto a certain limit is given to specially abled people.

On the whole, the taxation policy of Ancient Bharat encourages imposition of 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" />

 

# Control on the amount of tax.

# 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 ==