State and Government in Ancient India c20.45

c20.45

Exemption from taxation has been recommended also on the ground of incapacity in the case of the dumb, deaf and blind persons, who are usually poor. Students studying at *gurukulas* and hermits practising penance in forests were not earning members of society and were, therefore, not to be taxed. Women in early times could hold only a negligible amount of property and have, therefore, been also recommended for exemption from taxation.² When later on their right of inheritance was recognised by society, only poor widows and destitute women must have got the benefit of this concession.