​Match the columns.

​List-I (Term) ​	​List-II (Description of Tax)​
A) Halivakara	I. Ploughshare tax
B) Hiranya	II. Gold tax
C) Udranga	III. Land tax
D) Shulka	IV. Customs​

​​​Choose the correct code:​

Correct option is A

• Halivakara: This was a ploughs hare tax during ancient times, often levied in agricultural societies. It was a tax on the use of land for farming.

• Hiranya: This term refers to a gold tax. The term Hiranya is linked with the idea of taxation or offerings in the form of gold or precious metals.

• Udranga: This term refers to the land tax, which was often levied on agricultural land in ancient India, representing a proportion of agricultural yield.

• Shulka: Shulka was related to customs, essentially a tax levied on goods that were traded across borders or moved from one region to another, i.e., custom duties.

Information Booster:

• Taxation in Ancient India: The various terms mentioned, like Halivakara, Hiranya, Udranga, and Shulka, reflect the different forms of taxes levied in ancient India for purposes like agriculture, trade, and land use.

• Ancient Indian tax systems, especially during the Mauryan and Gupta periods, were based on land revenue, trade duties, and gold/wealth taxes, with the goal of maintaining administrative infrastructure and economic development.

• Kautilya’s Arthashastra mentions taxes like Bali, Bhaga, Shulka, and Kara.
• Land revenue was the chief source of income in ancient India.
• Customs and tolls were important in trade centers and along caravan routes.
• Officers like Samaharta and Sannidhata were responsible for revenue collection.