TQAryan CultureThe Indian Historical QuarterlyVol. 38 · No. 1OpenThe Indian Historical QuarterlyIrrigation‑tax in Ancient IndiaBy Lallanji GopalThis article examines whether ancient Indian states levied a specific irrigation tax. Scholars like M.H. Gopal have cited Kautilya’s Arthashastra, which instructs cultivators using different…March 1962Vol. 38 · No. 1pp. 65–70Irrigation Tax AnalysisAncient India AgricultureCrown Lands Cultivation+2