History of Income-tax in India in the Ancient times

In India, the system of direct taxation came into force in one form or another even from ancient times. There are references has been made to both in Manu Smriti and Arthasastra to a diversity of tax measures. The thorough analysis provided by Manu Smriti and Arthasastra on the subject clearly showed the existence of a considered taxation system, even in ancient times. Not just this, also taxes were imposed on various classes of individuals like actors, dancers, singers and even dancing girls. Taxes in the ancient times were payable in the shape of gold-coins, cattle, grains, raw materials and also by providing personal service.