Taxation system in ancient India | Apastamba Dharmasutra

Who likes taxes? Apparently, not many, as it turns out to be. But in his Dharmasutras, Apastamba lays out the ground rules regarding those who need to be exempt from taxes. He also says, in no uncertain terms, the requirements in those who can be hired by the state. These officers, apart from providing security to the people, are also expected to collect taxes.

The sutra style is brief and proverbial. Each adage is short and concise, occasionally comprising only one or two words and regularly, minus a verb. Texts composed in this style were meant to be read with an annotation, written down or spoken.

Dharmasutras epitomize the zenith of an extensive tradition of scholarship. They divulge profound erudition and document intense arguments and opposing views on an assortment of issues, as broad as the category of dharma itself.