INSIGHT UPSC QUIZ

GS History Modern India
Q.

Consider the following types of Taxes in Gupta Era:

1. Halivakara

Tax on usage of plough

2. Shulka/Prataya

custom or toll tax

3. Chat/Udinanga

social security kind of tax

4. Kilpta

Tax on sale and purchase of lands.

Which of the pairs given above are correctly matched?

Explanation:
  • Halivakara: Halivakra was a kind of tax slab, those who owned a plough used to pay tax. Shulka: It was custom or toll tax very much similar to Chungi / Octroi in modern times.
  • Udinanga: It might be a social security kind of tax.
  • Klipta: It was related to sale and purchase of lands.
  • Bali: Bali which was voluntary in Maurya era and was given to the King became compulsory in Gupta Era.
  • Bhaga: King’s share in all produce of the cultivators. It was 1/6th part of produce.
  • Bhoga: Bhoga refers to the tax in kind of gifts, flowers, woods, fruits etc.
  • Hiranya: This was the tax paid in cash (Gold) Hiranya means Gold. Kara: It might have been some irregular tax charged from villagers.

Thus, Option D is Correct

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