Taxation in India
Taxation in India encompasses the system by which the government of India levies taxes on individuals and businesses. The tax structure in India is divided into direct and indirect taxes, administered by the Central and State Governments.
Modern Taxation
The modern tax system in India includes:
- **Direct Taxes**: Taxes levied directly on income, such as income tax and corporate tax.
- **Indirect Taxes**: Taxes levied on goods and services, such as the Goods and Services Tax (GST).
Taxation in Medieval India
During medieval India, various forms of taxation were prevalent:
- **Ghari**: A tax on houses introduced by Alauddin Khilji.
- **Charah**: A tax on grasslands used for grazing animals, also introduced by Alauddin Khilji.
- **Khiraj**: A tax levied on the gross product of lands belonging to non-Muslims, introduced by Firoz Shah Tughlaq.
- **Ushraf**: A tax on the gross product of lands belonging to Muslims.
- **Zakat/Sadka**: A religious tax levied on Muslims.
- **Jizya**: A tax levied on non-Muslims, reinstated by various rulers including Aurangzeb[^1^][6].
Jizya in Medieval India
The Jizya was a tax imposed on non-Muslims in medieval India. It was a form of protection tax that allowed non-Muslims to practice their religion and be exempt from military service. The tax was abolished by Akbar the Great but was later reinstated by Aurangzeb[^1^][6].
Taxation during the British Raj
During the British Raj, the taxation system underwent significant changes:
- **Land Revenue**: The British introduced the Permanent Settlement, which fixed land revenue and created a class of landlords.
- **Income Tax**: The first income tax was introduced in 1860 by Sir James Wilson to meet the losses incurred during the Indian Rebellion of 1857.
- **Salt Tax**: The British imposed a tax on salt, leading to widespread discontent and the famous Salt March led by Mahatma Gandhi.
See also
References
External links
- World on Fire: How Exporting Free Market Democracy Breeds Ethnic Hatred and Global Instability Paperback
- Treasure Islands: Tax Havens and the Men who Stole the World
https://hindupost.in/world/credit-suisse-leak-shows-it-catered-to-criminals-dictators-isi-generals-financial-crimes-enabled-by-switzerland/ [archive]