The Early History of the Deccan (Parts I–XI) v1.c10.s2.32

v1.c10.s2.32

Taxation was of course the main source of revenue. Land tax, called *bhāga-kara* or *udraṅga*, was the most important impost. It was usually paid in kind and in two or three instalments. Its incidence was fairly high, for the state claimed about 25 per cent. of the yield. In the case of lands given to temples and Brāhmans, the incidence of taxation was usually half of this; in some cases, however, complete freedom from all taxes was sanctioned.