A closer examination of Kautilya's 2,300-year old treatise, the Arthasastra for an understanding of the tax structure of the day reveals interesting parallels with currently prescribed valuation principles and practices.
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EPW looks forward to your comments. Please note that comments are moderated as per our comments policy. They may take some time to appear. A comment, if suitable, may be selected for publication in the Letters pages of EPW.