商品簡介
TAXATION IN THE PRE-BRITISH PERIOD
Income tax in the present sense was introduced to India
by the British. However, the concept of taxing income was
prevalent in India right from the ancient period. India
being basically an agrarian economy, income from the land
was the major subject of taxation throughout her history.
Generally, one-sixth of the produce was considered to be
the share of the king. The right of the king to levy and collect
tax was well recognized. Organized machinery was
available for tax administration. Clear guidelines were laid
down to the King on matters relating to tax. The history of
tax administration in ancient and medieval India is
briefly discussed here so as to understand the principle of
taxation and its administration on the native soil.
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