Sixth century. 76 2. Name the four mahajanapadas that rose to promine 3. What part of the agricultural produce was to be deposited as tax? What was the difference between the political system of Magadha and that of Vajji?
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2) Among the 16 mahajanapadas the monarchical states of Kosala, Vatsa, Avanti, and Magadha, along with the non‐monarchical mahajanapada of the Vrijis or Vajjis, attained political prominence by eclipsing other contemporary powers. However, it was the mahajanapada of Magadha which ultimately rose to prominence.
3) Agricultural income is not taxable under Section 10 (1) of the Income Tax Act as it is not counted as a part of an individual's total income. However, the state government can levy tax on agricultural income if the amount exceeds Rs. 5,000 per year.