Changes

Detailed information about ancient Indian tax system is available in texts such as Kautiliya Arthashastra, Manusmrti, Shukraniti and to some extent in Dharmasutras.

Detailed information about ancient Indian tax system is available in texts such as Kautiliya [[Arthashastra (अर्थशास्त्रम्)|Arthashastra]], [[Manusmrti (मनुस्मृतिः)|Manusmrti]], [[Shukraniti (शुक्रनीतिः)|Shukraniti]] and to some extent in [[Dharmasutras (धर्मसूत्राणि)|Dharmasutras]].

It encompasses topics like

It encompasses topics like

* Welfare of the taxpayer

* Welfare of the taxpayer

* Amount of tax charged on various products

* Amount of tax charged on various products

* Tax on agriculture

* Tax on [[Krshi Vijnana (कृषिविज्ञानम्)|agriculture]]

* Other taxes

* Other taxes

* Exemptions given, etc.

* Exemptions given, etc.

In ancient Indian texts, the term 'Shulka' refers to the ruler's share received from the buyer and the seller ie. tax.   

In ancient Indian texts, the term 'Shulka' refers to the ruler's share received from the buyer and the seller ie. tax.   

The sources of tax are mentioned as market streets, boundary areas of the market, etc.<ref name=":0" /> <blockquote>शुल्कादेशा हट्टमार्गाः करसीमाः प्रकीर्तिताः । <ref name=":5" />

The sources of tax are mentioned as market streets, boundary areas of the market, etc.<ref name=":0" /> <blockquote>शुल्कादेशा हट्टमार्गाः करसीमाः प्रकीर्तिताः ।<ref name=":5" /> śulkādeśā haṭṭamārgāḥ karasīmāḥ prakīrtitāḥ ।</blockquote>

 

śulkādeśā haṭṭamārgāḥ karasīmāḥ prakīrtitāḥ । vastujātasyaikavāraṁ śulkaṁ grāhyaṁ prayatnataḥ ।।105।।</blockquote>

== करन्यासनीतिः ॥ Taxation Policy ==

== करन्यासनीतिः ॥ Taxation Policy ==

* 1/3rd amount as tax from the field that has a pond or well as its water source

* 1/3rd amount as tax from the field that has a pond or well as its water source

* 1/4th amount as tax if the field is dependent on rains for its water

* 1/4th amount as tax if the field is dependent on rains for its [[Jala (जलम्)|water]]

* Half its amount as tax if the field depends on a river for its water

* Half its amount as tax if the field depends on a river for its water

* 1/6th amount if its a barren or stony land<ref name=":6" />

* 1/6th amount if its a barren or stony land<ref name=":6" />

<blockquote>तडागवापिकाकूपमातृकाद्देवमातृकात् । देशान्नदीमातृकात्तु राजाऽनुक्रमतः सदा ।।११२।। तृतीयांशं चतुर्थांशमर्धांशं तु हरेत्फलम् । षष्ठांशमूषरात्तद्वत्पाषाणादिसमाकुलात्  ।।११३।।<ref name=":5" /> taḍāgavāpikākūpamātr̥kāddevamātr̥kāt । deśānnadīmātr̥kāttu rājā'nukramataḥ sadā ।।112।। tr̥tīyāṁśaṁ caturthāṁśamardhāṁśaṁ tu haretphalam । ṣaṣṭhāṁśamūṣarāttadvatpāṣāṇādisamākulāt ।।113।।</blockquote>The shukraniti also highlights that before charging tax, expenses incurred on a product should be determined.

<blockquote>तडागवापिकाकूपमातृकाद्देवमातृकात् । देशान्नदीमातृकात्तु राजाऽनुक्रमतः सदा ।।११२।। तृतीयांशं चतुर्थांशमर्धांशं तु हरेत्फलम् । षष्ठांशमूषरात्तद्वत्पाषाणादिसमाकुलात्  ।।११३।।<ref name=":5" /> taḍāgavāpikākūpamātr̥kāddevamātr̥kāt । deśānnadīmātr̥kāttu rājā'nukramataḥ sadā ।।112।। tr̥tīyāṁśaṁ caturthāṁśamardhāṁśaṁ tu haretphalam । ṣaṣṭhāṁśamūṣarāttadvatpāṣāṇādisamākulāt ।।113।।</blockquote>The Shukraniti also highlights that before charging tax, expenses incurred on a product should be determined.

For example, in case of minerals, it states that the ruler should tax minerals in the following rates but after the expenses like payment for extraction, production, etc. have been considered.<ref name=":0" />   

For example, in case of minerals, it states that the ruler should tax minerals in the following rates but after the expenses like payment for extraction, production, etc. have been considered.<ref name=":0" />   

* 1/2 the share of gold, gems, glass and lead  

* 1/2 the share of gold, gems, glass and lead  

* 1/6th share of zinc and iron<ref name=":6" />  

* 1/6th share of zinc and iron<ref name=":6" />  

<blockquote>स्वर्णादर्धं च रजतात्तृतीयांशं चा ताम्रतः । चतुर्थांशं तु षष्ठांशं लोहाद्वङ्गाच्च सीसकात् ।।११५।। रत्नार्धं चैव क्षारार्धं खनिजाद्व्ययशेषतः ।<ref name=":5" />  

<blockquote>स्वर्णादर्धं च रजतात्तृतीयांशं चा ताम्रतः । चतुर्थांशं तु षष्ठांशं लोहाद्वङ्गाच्च सीसकात् ।।११५।। रत्नार्धं चैव क्षारार्धं खनिजाद्व्ययशेषतः ।<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" />

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" />

That is, the Tax policy of the government should not affect the functioning of businessman and also it should be in such a way that there would be an increase in government treasury.

That is, the Tax policy of the government should not affect the functioning of businessman and also it should be in such a way that there would be an increase in government treasury.

To curtail the ruler from collecting tax by injustice, the Yajnavalkya Smrti warns that if the tax is collected by injustice then the ruler immediately gets ruined along with his relatives.<ref name=":0" /><blockquote>अन्यायेन नृपो राष्ट्रात्स्वकोशं योऽभिवर्धयेत् । सोऽचिराद्विगतश्रीको नाशं एति सबान्धवः । । १.३४० । ।<ref>Yajnavalkya Smrti, Acharadhyaya, [https://sa.wikisource.org/wiki/%E0%A4%AF%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%9E%E0%A4%B5%E0%A4%B2%E0%A5%8D%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%86%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83/%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D Raja Dharma Prakarana]</ref>

To curtail the ruler from collecting tax by injustice, the [[Yajnavalkya Smrti (याज्ञवल्क्यस्मृतिः)|Yajnavalkya Smrti]] warns that if the tax is collected by injustice then the ruler immediately gets ruined along with his relatives.<ref name=":0" /><blockquote>अन्यायेन नृपो राष्ट्रात्स्वकोशं योऽभिवर्धयेत् । सोऽचिराद्विगतश्रीको नाशं एति सबान्धवः । । १.३४० । ।<ref>Yajnavalkya Smrti, Acharadhyaya, [https://sa.wikisource.org/wiki/%E0%A4%AF%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%9E%E0%A4%B5%E0%A4%B2%E0%A5%8D%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%86%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83/%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D Raja Dharma Prakarana]</ref>

anyāyena nr̥po rāṣṭrātsvakośaṁ yo'bhivardhayet । so'cirādvigataśrīko nāśaṁ eti sabāndhavaḥ । । 1.340 । ।</blockquote>To emphasize that the tax collection should be used for the welfare of the subjects, the Shukraniti states that the collection of tax used for wife and children as well as for the enjoyment of oneself leads to hell and unhappiness.<ref name=":0" /> <blockquote>स्त्रीपुत्रार्थं कृतो यश्च स्वोपभोगाय केवलम् । नरकायैव स ज्ञेयो न परत्र सुखप्रदः ।।४।।<ref name=":5" />

anyāyena nr̥po rāṣṭrātsvakośaṁ yo'bhivardhayet । so'cirādvigataśrīko nāśaṁ eti sabāndhavaḥ । । 1.340 । ।</blockquote>To emphasize that the tax collection should be used for the welfare of the subjects, the Shukraniti states that the collection of tax used for wife and children as well as for the enjoyment of oneself leads to hell and unhappiness.<ref name=":0" /> <blockquote>स्त्रीपुत्रार्थं कृतो यश्च स्वोपभोगाय केवलम् । नरकायैव स ज्ञेयो न परत्र सुखप्रदः ।।४।।<ref name=":5" />

strīputrārthaṁ kr̥to yaśca svopabhogāya kevalam । narakāyaiva sa jñeyo na paratra sukhapradaḥ ।।4।।</blockquote>It contemporary times it could be uderstood as the need for governments to untilize the amount of tax for eradicating the problems of subjects and avoid its utilizattion for providing more and more facilities to its authorities, etc.<ref name=":0" />

strīputrārthaṁ kr̥to yaśca svopabhogāya kevalam । narakāyaiva sa jñeyo na paratra sukhapradaḥ ।।4।।</blockquote>In contemporary times it could be uderstood as the need for governments to untilize the amount of tax for eradicating the problems of subjects and avoid its utilization for providing more and more facilities to its authorities, etc.<ref name=":0" />

=== करदानम् आबद्धम् ॥ Tax Compulsory ===

=== करदानम् आबद्धम् ॥ Tax Compulsory ===

Meaning: Those who, of their own accord or with the intention of doing good, offer their wealth to the ruler should be honoured with a rank in the court, an umbrella, or a turban or some ornaments in return for their gold.<ref name=":3" />

Meaning: Those who, of their own accord or with the intention of doing good, offer their wealth to the ruler should be honoured with a rank in the court, an umbrella, or a turban or some ornaments in return for their gold.<ref name=":3" />

=== कृषिकरः ॥ Tax on Agriculture ===

=== कृषिकरः ॥ Tax on Agriculture ===

Agricultural field was not exempted from tax. Usually in many texts it is mentioned that l/6th part of grains (agricultural product) should be taken as tax. Regarding this, Shukraniti conveys that the ruler should ascertain the quantity of tax from the land. The land should be divided as high capacity and low capacity yield land and accordingly should charge the tax.<ref name=":0" /> <blockquote>बहुमध्याल्पफलितां भुवं मानमितां सदा ।।१०८।। ज्ञात्वा पूर्वं भागमिच्छुः पश्चाद्भागं विकल्पयेत् ।...।।१०९।।<ref name=":5" /> bahumadhyālpaphalitāṁ bhuvaṁ mānamitāṁ sadā ।।108।। jñātvā pūrvaṁ bhāgamicchuḥ paścādbhāgaṁ vikalpayet ।...।।109।। </blockquote>In short, it can be said that, according to the nature of land the amount of tax was decided.<ref name=":0" />

Agricultural field was not exempted from tax. Usually in many texts it is mentioned that l/6th part of grains (agricultural product) should be taken as tax. Regarding this, Shukraniti conveys that the ruler should ascertain the quantity of tax from the land. The land should be divided as high capacity and low capacity yield land and accordingly should charge the tax.<ref name=":0" /> <blockquote>बहुमध्याल्पफलितां भुवं मानमितां सदा ।।१०८।। ज्ञात्वा पूर्वं भागमिच्छुः पश्चाद्भागं विकल्पयेत् ।...।।१०९।।<ref name=":5" />

 

bahumadhyālpaphalitāṁ bhuvaṁ mānamitāṁ sadā ।।108।। jñātvā pūrvaṁ bhāgamicchuḥ paścādbhāgaṁ vikalpayet ।...।।109।। </blockquote>In short, it can be said that, according to the nature of land the amount of tax was decided.<ref name=":0" />

=== अन्ये कराः ॥ Other Taxes ===

=== अन्ये कराः ॥ Other Taxes ===

पणो अध्यर्ध-पणश्च सीता-अत्ययः ।। ०२.२२.१४ ।।   

पणो अध्यर्ध-पणश्च सीता-अत्ययः ।। ०२.२२.१४ ।।   

अतो नव-पुराणां देश-जाति-चरित्रतः । ।। ०२.२२.१५अ ब ।। पण्यानां स्थापयेत् शुक्लं अत्ययं चापकारतः ।। ०२.२२.१५च्द् ।।<ref>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%A8%E0%A5%A8 Adhyaya 22]</ref>  

अतो नव-पुराणां देश-जाति-चरित्रतः । ।। ०२.२२.१५अ ब ।। पण्यानां स्थापयेत् शुक्लं अत्ययं चापकारतः ।। ०२.२२.१५ ।।<ref>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%A8%E0%A5%A8 Adhyaya 22]</ref>

|bāhyaṁ ābhyantaraṁ ca'tithyaṁ ।। 02.22.01 ।। niṣkrāmyaṁ praveśyaṁ ca śulkaṁ ।। 02.22.02 ।।

|bāhyaṁ ābhyantaraṁ ca'tithyaṁ ।। 02.22.01 ।। niṣkrāmyaṁ praveśyaṁ ca śulkaṁ ।। 02.22.02 ।।

praveśyānāṁ mūlya-pañca-bhāgaḥ ।। 02.22.03 ।।

praveśyānāṁ mūlya-pañca-bhāgaḥ ।। 02.22.03 ।।

* 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" />

The Vishnu Smrti states that 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.<ref name=":0" /> <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>

The Vishnu Smrti states that 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.<ref name=":0" /> <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>  

svadeśapaṇyācca śulkāṁśaṁ daśamaṁ ādadyāt । । 3.29 । । paradeśapaṇyācca viṁśatitamaṁ । । 3.30 । । </blockquote>The Baudhayana Dharma Sutra mentions about 'samudra shulka' (custom duty). In case of products imported from foreign land, samudra shulka is suggested to be imposed.<ref name=":0" /> <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> sāmudra-śulko varaṁ rūpam । uddhr̥tya daśa-paṇaṁ śatam ॥ (1.10.13/14) </blockquote>The ruler 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.<ref name=":0" /><blockquote>तथा चापणिकेभ्यस्तु पण्यभूशुल्कमाहरेत् । मार्गसंस्काररक्षार्थं मार्गगेभ्यो हरेत फलम् ॥१२७॥<ref name=":5">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>

svadeśapaṇyācca śulkāṁśaṁ daśamaṁ ādadyāt । । 3.29 । । paradeśapaṇyācca viṁśatitamaṁ । । 3.30 । । </blockquote>The Baudhayana Dharma Sutra mentions about 'samudra shulka' (custom duty). In case of products imported from foreign land, samudra shulka is suggested to be imposed.<ref name=":0" /> <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> sāmudra-śulko varaṁ rūpam । uddhr̥tya daśa-paṇaṁ śatam ॥ (1.10.13/14) </blockquote>The ruler 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.<ref name=":0" /><blockquote>तथा चापणिकेभ्यस्तु पण्यभूशुल्कमाहरेत् । मार्गसंस्काररक्षार्थं मार्गगेभ्यो हरेत फलम् ॥१२७॥<ref name=":5">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>  

tathā cāpaṇikebhyastu paṇyabhūśulkamāharet । mārgasaṁskārarakṣārthaṁ mārgagebhyo hareta phalam ॥127॥ </blockquote>Meaning: For the maintenance and repair of the streets, tax should be charged from those who use the streets.<ref name=":0" />  

tathā cāpaṇikebhyastu paṇyabhūśulkamāharet । mārgasaṁskārarakṣārthaṁ mārgagebhyo hareta phalam ॥127॥ </blockquote>Meaning: For the maintenance and repair of the streets, tax should be charged from those who use the streets.<ref name=":0" />  

* Young ones (who do not hold beard)

* Young ones (who do not hold beard)

* Students staying in Ashrama

* Students staying in Ashrama

* Ascetics practising penance

* Ascetics practising [[Tapas (तपस्)|penance]]

* Shudras

* [[Shudra Dharma (शूद्रधर्मः)|Shudras]]

* Blind, Dumb, Deaf and Diseased persons

* Blind, Dumb, Deaf and Diseased persons

* Wandering Ascetics<ref name=":0" />

* Wandering Ascetics<ref name=":0" />

<blockquote>अकारः श्रोत्रियः ॥१०॥ सर्ववर्णानां च स्त्रियः ॥११॥ कुमाराश्च प्राक् व्यञ्जनेभ्यः ॥१२॥ ये च विद्यार्था वसन्ति ॥१३॥ तपस्विनश्च ये धर्मपराः ॥१४॥ शूद्रश्च पादावनेक्ता ॥१५॥ अन्धमूकबधिररोगाविष्टाश्च ॥१६॥ ये व्यर्था द्रव्यपरिग्रहैः ॥१७॥<ref>A. Chinnaswami Sastri & A. Ramanatha Sastri (1982), [https://archive.org/details/in.ernet.dli.2015.485587/page/n297/mode/2up?view=theater Apastamba Dharmasutra], Benaras: Choukhamba Sanskrit Series Office.</ref>

<blockquote>अकारः श्रोत्रियः ॥१०॥ सर्ववर्णानां च स्त्रियः ॥११॥ कुमाराश्च प्राक् व्यञ्जनेभ्यः ॥१२॥ ये च विद्यार्था वसन्ति ॥१३॥ तपस्विनश्च ये धर्मपराः ॥१४॥ शूद्रश्च पादावनेक्ता ॥१५॥ अन्धमूकबधिररोगाविष्टाश्च ॥१६॥ ये व्यर्था द्रव्यपरिग्रहैः ॥१७॥<ref>A. Chinnaswami Sastri & A. Ramanatha Sastri (1982), [https://archive.org/details/in.ernet.dli.2015.485587/page/n297/mode/2up?view=theater Apastamba Dharmasutra], Benaras: Choukhamba Sanskrit Series Office.</ref>

akāraḥ śrotriyaḥ ॥10॥ sarvavarṇānāṁ ca striyaḥ ॥11॥ kumārāśca prāk vyañjanebhyaḥ ॥12॥ ye ca vidyārthā vasanti ॥13॥ tapasvinaśca ye dharmaparāḥ ॥14॥ śūdraśca pādāvanektā ॥15॥ andhamūkabadhirarogāviṣṭāśca ॥16॥ ye vyarthā dravyaparigrahaiḥ ॥17॥</blockquote>Brahmanas were also exempted from Agricultural tax because they used to participate in the religious activities of the ruler. By doing this they increased the merits of the ruler.<ref name=":0" />

akāraḥ śrotriyaḥ ॥10॥ sarvavarṇānāṁ ca striyaḥ ॥11॥ kumārāśca prāk vyañjanebhyaḥ ॥12॥ ye ca vidyārthā vasanti ॥13॥ tapasvinaśca ye dharmaparāḥ ॥14॥ śūdraśca pādāvanektā ॥15॥ andhamūkabadhirarogāviṣṭāśca ॥16॥ ye vyarthā dravyaparigrahaiḥ ॥17॥</blockquote>[[Brahmana Dharma (ब्राह्मणधर्मः)|Brahmanas]] were also exempted from Agricultural tax because they used to participate in the religious activities of the ruler. By doing this they increased the merits of the ruler.<ref name=":0" />

 

 

ṣoḍaśadvādaśadaśāṣṭāṁśato vā'dhikāriṇaḥ । svāṁśāt ṣaṣṭhāṁśabhāgena grāmapān saṁniyojayet ॥124॥ </blockquote>

== Regarding the Tax Collector ==

According to  Kautiliya Arthashastra, 'samaharta' is the tax collector. He is guided to divide the region (janapada) and arrange it into several heads, such as those

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>

* Exempt from taxation (pariharaka)  

* That supply soldiers (ayudhiya)  

* That pay taxes in the form of grains, cattle, gold, etc.

* That supply free labour and dairy products as taxes.<ref name=":0" />

<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>

samāhartā caturdhā jana-apdaṁ vibhajya jyeṣṭha-madhyama-kaniṣṭha-vibhāgena grāma-agraṁ parihārakaṁ āyudhīyaṁ dhānya-paśu-hiraṇya-kupya-viṣṭi-pratikaraṁ idaṁ etāvaditi nibandhayet ।। 02.35.01 ।।</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.<ref name=":0" /><blockquote>तत्प्रदिष्टः पञ्चग्रामीं दशग्रामीं वा गोपश्चिन्तयेत् ।। ०२.३५.०२ ।।...तेन सीम्नां क्षेत्राणां च मर्यादारण्यपथिप्रमाण संप्रदानविक्रयानुग्रहपरिहारनिबन्धान् कारयेत्, गृहाणां च करद-अकरद-सङ्ख्यानेन ।। ०२.३५.०३ ।।<ref>R.P.Kangle (1960), The Kautiliya Arthasastra ([https://archive.org/details/in.ernet.dli.2015.326578/page/n108/mode/1up?view=theater Part 1]), Bombay: University of Bombay</ref>

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:

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

# 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.

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.

# 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)

# 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.  

# Control on the amount of tax.

# Tax charged on luxurious products being more than the basic commodities.

# Tax on agricultural field being 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" />

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" />

== References ==

== References ==