2. Bali and Bhaga
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Bhaga was levied on agricultural produce and the cattle at the rate of one-sixth
Bali was a religious tribute. According to the Arthasastra, the Brahmins, women, children, armourers, sons and the king's men were exempted from paying tax.
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Some of the important taxes during the Mauryan period were:
Sita - tax on land
Bali - Religious tax voluntarily paid by people
Bhaga - Tax on agricultural land
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