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Latest Income Tax Department Recruitment and Vacancies List @ incometaxindia.gov.in

Find latest income tax department recruitment and jobs for 2023 on this page. If you are looking for jobs in income tax department for the post of tax assistant, stenographer, multi tasking staff 02 posts, senior private secretary, multi tasking staff 18 post, tax assistant / income tax inspector posts... then apply for these jobs on this page. You also apply online for income tax department recruitment for the year of 2022, 2021, 2020, 2019 here and check minimum qualification, salary, age limit, exam pattern & last date for all jobs.You can check all more jobs from official website incometaxindia.gov.in. Read more

Income Tax Department Recruitment For Tax Assistant / Income Tax Inspector Posts


Location : Across India
Education : Any Graduate
Experience : Freshers

Income Tax Recruitment 2022: This post is vacant in Income Tax Department, know who can apply
Govt Job 2022: The last date to apply for recruitment to these posts in the Income Tax Department is 16 September.

Income Tax Department Recruitment 2022: Income Tax Department has issued notification for the recruitment of Tax Assistant and other posts in North Eastern Regions. Candidates can apply online for Income Tax Department Recruitment 2022 on or before 16 September 2022.

Important Dates:

  • Last date of application submission: 16 September 2022
  • Income Tax Recruitment 2022 Eligibility Criteria

According to the official notification, through this process, Income Tax Inspector and Tax Assistant posts will be recruited in the Income Tax Department.

Age Limit:

  • Income Tax Inspector - 18 to 30 years
  • Tax Assistant -18 to 27 years

Sports Eligibility: 

Appointments will be made of a sportsperson who has participated in any of the games/sports and considered meritorious with reference to the following criteria:- 

  • The Country in an International Competition in any of the games/sports mentioned in the list at para-OS with the clearance of the Department of Youth Affairs and Sports; or 
  • A State/UT in the Senior or Junior Level National Championships organized by the National Sports Federations recognized by Department of Youth Affairs and Sports or National Games organized by Indian Olympics Association in any of the games/sports or
  • Their University in the Inter-University Tournaments conducted by Association of Indian Universities or the Inter-University Sports Board in any of the games/sports; or
  • The State School Teams in the National Sports/ Games for schools conducted by the All India School Games Federation in any of the games/sports.
  • Sportspersons who have been awarded National Awards in Physical Efficiency under the National Physical Efficiency Drive.

Income Tax Bharti 2022: Apply before this date

This recruitment is being done under sports quota, then players representing the state or country in national or international competition in any sport can apply for these posts. For this, candidates will have to send their application in the prescribed format and other necessary documents to the address given in the notification by 5 pm on 16 September 2022. Applications sent after the stipulated time will not be accepted. For more details you can check the official website.

Salary

 

  • Income Tax Inspector -  Rs.9300-34800
  • Tax Assistant - Rs.5200-20200 

Educational Qualification

To apply for a government job in the Income Tax Department, the candidate must have a bachelor's degree from a recognized university or institute. Apart from this, the minimum age for Income Tax Inspector posts has been fixed at 18 years and maximum age is 30 years. Whereas, age should be between 18 years to 27 years for Tax Assistant posts. However, reserved category candidates will get relaxation in upper age limit as per government rules. For detailed information you can check the official notification.

The Last Date To Apply For This Job Was : 16 September, 2022

Income Tax Department Recruitment For Multi Tasking Staff 18 Post


Location : Calcutta
Education : 10th , 12th
Experience : Freshers

1. Name of the Post: Multi Tasking Staff
 
2. Multi-Tasking Staff in Pay Level I of the pay matrix (as per 7th CPC) corresponding to pre-revised Grade Pay of Rs.1800/- in PB-I of Rs.5200-20200/- of 6th CPC.
 
3. No of vacancies: 18
 
4., Educational Qualification: Matriculation or equivalent pass from a recognized Board of Council
 
5. Sports-persons having represented:
 
(i) The Country in an International Competition in any of the games/sports mentioned in the list at para-OS with the clearance of the Department of Youth Affairs and Sports; or 
 
(ii) A State/UT in the Senior or Junior Level National Championships organised by the National Sports Federations recognized by Department of Youth Affairs and Sports or National Games organized by Indian Olympics Association in any of the games/sports mentioned in para-OS; or
 
(iii) Their University in the Inter-University Tournaments conducted by Association of Indian Universities or the Inter-University Sports Board in any of the games/sports mentioned in para-OS; or
 
(iv) The State School Teams in the National Sports/ Games for schools conducted by the All India School Games Federation in any of the games/sports mentioned in para-OS; or
 
(v) Sportspersons who have been awarded National Awards in Physical Efficiency under the National Physical Efficiency Drive.
 
Age Limit: 18 to 25 years

Educational Qualification

12th Pass (HSE) / 10th Pass (SSC)

The Last Date To Apply For This Job Was : 21 April, 2022

Income Tax Department Recruitment For Senior Private Secretary


Location : Mumbai
Education : Any Graduate
Experience : Freshers

ITAT Jobs Notification 2022 information for the hiring of 34 Senior Private Secretary Posts has been released on the official website at itat.gov.in. Candidates Planning to start their career with Income Tax Appellate Tribunal can apply Offline application on or before 2022-03-09.

Senior Private Secretary: 34 Posts

  • Qualification: Check Official Notification
  • Salary Details: Rs.9300-34800/- Per Month
  • Age Limit: 56 years
  • Selection Process: Selection will be based on Interviews.

How to Apply: Interested and eligible candidates can apply through the prescribed application form. The Applicant needs to send the application form along with relevant documents to Income Tax Appellate Tribunal, Pratishtha Bhawan, 3rd & 4th Floor, 101, Maharshi Karve Marg, Mumbai – 400020 on or before 9th March 2022

Educational Qualification

Check Official Notification

The Last Date To Apply For This Job Was : 03 April, 2022

Income Tax Department Recruitment For Multi Tasking Staff 02 Posts


Location : Kochi
Education : 10th , 12th
Experience : Freshers

Income Tax announced job notification for the post of Multi Tasking Staff has been released officially. 10TH pass Can apply for this job openings. Candidates who meet the eligibility criteria alone can apply on the official website incometaxindia.gov.in. The application process ends on 31.12.2021.

1. Post Name: Multi Tasking Staff

2. No. of Vacancies: 02

3. Pay level-1 (Rs. 18000 to 56900)

4. Qualification: Matriculation or its equivalent

Age:
Minimum Age: 18, Maximum Age: 25

Address
Deputy Commissioner of Income-Tax (HQ)(Admn.) O/o the Principal Chief Commissioner of Income-Tax, Kerala, C.R. Building, I.S. Press Road Kochi 682018

How to Apply :
1. The application form along with terms and conditions and instructions to the candidates can be downloaded from the Income Tax Departments official website www.incometaxindia.gov.in.

2. The application form can also be obtained in person from the Public Relations section, O/o Pr.CCIT, I.S. Press Road, C.R. Buildings, Kochi, Kerala-682018. No request for copies of application to be sent by post will be entertained.

3. The application form duly filled in all respects should be submitted in a closed cover super scribed with words. “Application for recruitment in sports quota in Income Tax Department 2021-22” and addressed to the Deputy Commissioner of Income-Tax (HQ)(Admn.) O/o the Principal Chief Commissioner of Income-Tax, Kerala, C.R. Building, I.S. Press Road Kochi 682018

Educational Qualification

Matriculation or its equivalent

The Last Date To Apply For This Job Was : 17 January, 2022

Income Tax Department Recruitment For Stenographer


Location : Bhubaneswar
Education : 10th , 12th , Any Graduate
Experience : Freshers

Income Tax Jobs can find the notification and all the details from this webpage. This is the right place to find explore the details regarding the vacancy. Applicants can click on the direct link provided below to get separate information for every state’s Income Tax Notification. Recently in Across India, we have received the Income Tax Notification for various Tax assistants, MTS & Inspector Posts.

  • Board Name: Income Tax Department
  • Name of the Posts: Inspector of Income Tax, Tax Assistant, Stenographer, and Multi-Tasking Staff
  • Number of Vacancies: 15
  • Starting Date to Apply: 10th August 2021
  • Last Date to Apply: 30th September 2021
  • Inspector of Income Tax – 03
  • Tax Assistant – 07
  • Stenographer – 01
  • Multi-Tasking Staff – 04

Total – 15

Applicants should pass 10th Std/ 12th Std/ Degree from a recognized board or university.

The age limit has described below:

  • Income Tax Inspectors: 18 to 30 years.
  • MTS: 18 to 25 years
  • All Other posts: 18 to 27 years.

Selection Process
 Income Tax selection will be based on achievements in sports & field trials.

Pay Scale
 Inspector of Income Tax – Pay level-7 (Rs. 44900 to Rs. 142400)
Tax Assistant – Pay level-4 (Rs. 25500 to Rs. 81100)
Stenographer – Pay level-4 (Rs. 25500 to Rs. 81100)
Multi-Tasking Staff – Pay level-1 (Rs. 18000 to Rs. 56900)

The Application Fee for Income Tax Inspector Tax Assistant 2021 can be found below
Please check the Official Notification provided below.

 

Educational Qualification

Applicants should pass 10th Std/ 12th Std/ Degree from a recognized board or university.

The Last Date To Apply For This Job Was : 30 September, 2021

Income Tax Department Recruitment For Tax Assistant


Location : Mumbai
Education : Any Graduate
Experience : Freshers

Income Tax, Mumbai invites applications for recruitment of meritorious sports persons in certain games / sports disciplines. The last date for submission of online applications is 25th August 2021.

Name of the Post

Total Vacancies

Inspector of Income Tax

08

Tax Assistant

83

Multi Tasking Staff (MTS)

64

Age Limit: (As on 01/08/2021)

Inspector of Income Tax: 18-30 years
Tax Assistant: 18027 years
MTS: 18-25 years

Pay Scale:

Inspector of Income Tax: Pay Level 7 ₹ 44900 to ₹ 142400/-
Tax Assistant: Pay Level 4 ₹ 25500 to ₹ 81100/-
MTS: pay level 1 ₹ 18000 to ₹ 56900/-

List of Games / Sports:

Athletics
Swimming
Squash
Billiards
Chess
Carrom
Bridge
Badminton
Lawn Tennis
Table Tennis
Shooting
Weightlifting
Wrestling
Boxing
Judo
Gymnasitcs
Body Building
Volleyball
Basketball
Football
Kabaddi
Cricket

Educational Qualifications:

Inspector of Income Tax: Bachelor’s Degree from a recognized university / institute.
Tax Assistant: Any Bachelor’s Degree from a recognized University /Board and Data Entry speed of 8000 key depressions per hour.
 MTS: Matriculation / 10th class or equivalent from a recognized University /Board

Selection Process:

Computer Skill Test
Ground/ Proficiency Test
Document Verification

How to Apply: Eligible Interested candidates should apply online only through Income Tax Mumbai official website (www.incometaxmumbai.in). The last date for registration of online applications is 25/08/2021 up to 23:59 Hours.

 



Educational Qualification

Any Bachelor’s Degree from a recognized University /Board and Data Entry speed of 8000 key depressions per hour.

The Last Date To Apply For This Job Was : 25 August, 2021

Income Tax Department Recruitment For Multi Tasking Staff


Location : Mumbai
Education : 10th , 12th
Experience : Freshers

Office of the Principal Chief Commissioner of Income Tax, Mumbai invites applications for recruitment of meritorious sports persons in certain games / sports disciplines. The last date for submission of online applications is 25th August 2021.

Name of the Post

Total Vacancies

Inspector of Income Tax

08

Tax Assistant

83

Multi Tasking Staff (MTS)

64

Age Limit: (As on 01/08/2021)

Inspector of Income Tax: 18-30 years
Tax Assistant: 18027 years
MTS: 18-25 years

Pay Scale:

Inspector of Income Tax: Pay Level 7 ₹ 44900 to ₹ 142400/-
Tax Assistant: Pay Level 4 ₹ 25500 to ₹ 81100/-
MTS: pay level 1 ₹ 18000 to ₹ 56900/-

List of Games / Sports:

Athletics
Swimming
Squash
Billiards
Chess
Carrom
Bridge
Badminton
Lawn Tennis
Table Tennis
Shooting
Weightlifting
Wrestling
Boxing
Judo
Gymnasitcs
Body Building
Volleyball
Basketball
Football
Kabaddi
Cricket

Educational Qualifications:

Inspector of Income Tax: Bachelor’s Degree from a recognized university / institute.

Tax Assistant: Any Bachelor’s Degree from a recognized University /Board and Data Entry speed of 8000 key depressions per hour.

MTS: Matriculation / 10th class or equivalent from a recognized University /Board

Selection Process:

Computer Skill Test
Ground/ Proficiency Test
Document Verification

How to Apply: Eligible Interested candidates should apply online only through Income Tax Mumbai official website (www.incometaxmumbai.in). The last date for registration of online applications is 25/08/2021 up to 23:59 Hours.

 



Educational Qualification

Matriculation / 10th class or equivalent from a recognized University /Board

The Last Date To Apply For This Job Was : 28 August, 2021

Income Tax Department Recruitment For Tax Assistant / Multi Tasking Staff


Location : Delhi
Education : Any Graduate
Experience : Freshers

Income Tax Recruitment can find the notification and all the details from this webpage. This is the right place to find explore the details regarding the vacancy. Applicants can click on the direct link provided below to get separate information for every state Income Tax Recruitment Notification. Recently in MP & Chhattisgarh, we have received the Income Tax Recruitment Notification for various Senior Translator, Joint Commissioner (JC) Posts. Candidates can apply for the vacancies on or before the last date 03rd May 2021.

Latest Job Vacancy in Income Tax Department. Office of the Principal Chief Commissioner of Income-Tax has released an Income Tax Recruitment 2021 Notification for Joint Commissioner Vacancies. Interested and eligible aspirants can apply for Income Tax Jobs 2021 on this page once the notification is Officially released.

  • Starting Date to Apply: 03rd March 2021
  • Last Date to Apply: 03rd May 2021

Joint Commissioner (JC) – Various

Eligibility for www.incometaxindia.gov.in Recruitment 2021 is as follows,

Applicants should hold Analogous Posts on regular basis.

The age limit has described below:

  • The candidate’s age limit should not exceed 56 years.

The Selection Process for Recruitment in Income Tax Department 2021 is as follows,

  • Income Tax selection will be based on test/ interview.
  • Selected Candidates for Income Tax Vacancy 2021 will get a Salary of Rs. 15600 to Rs. 39100/-

The Application Fee for Income Tax Recruitment Inspector Tax Assistant 2021 can be found below

 

Educational Qualification

Any Graduate

The Last Date To Apply For This Job Was : 24 May, 2021

Income Tax Department Recruitment For Multi Tasking Staff / Inspector


Location : Delhi
Education : Any Graduate
Experience : Freshers

Income Tax for various states! Aspirants who are interested in Income Tax Recruitment can find the notification and all the details from this webpage. This is the right place to find explore the details regarding the vacancy. Applicants can click on the direct link provided below to get separate information for every state Income Tax Recruitment Notification. Recently in MP & Chhattisgarh, we have received the Income Tax Recruitment Notification for various Senior Translator, Joint Commissioner (JC) Posts. Candidates can apply for the vacancies on or before the last date 03rd May 2021.

Income Tax Recruitment 2021 Notification – Apply for Joint Commissioner Vacancies: Latest Job Vacancy in Income Tax Department. Office of the Principal Chief Commissioner of Income-Tax has released an Income Tax Recruitment 2021 Notification for Joint Commissioner Vacancies. Interested and eligible aspirants can apply for Income Tax Jobs 2021 on this page once the notification is Officially released.

    Board Name: Income Tax Department
    Name of the Posts: Joint Commissioner (JC)
    Number of Vacancies: Various vacancy
    Category:  Central Government Jobs
    Job Location: Mumbai (Maharashtra)
    Official Website: www.incometaxbangaluru.in

  • Starting Date to Apply: 03rd March 2021
  • Last Date to Apply: 03rd May 2021

Eligibility for www.incometaxindia.gov.in Recruitment 2021 is as follows,

Applicants should hold Analogous Posts on regular basis.

The age limit has described below:

  • The candidate’s age limit should not exceed 56 years.

The Selection Process for Recruitment in Income Tax Department 2021 is as follows,

  • Income Tax selection will be based on test/ interview.
  • Selected Candidates for Income Tax Vacancy 2021 will get a Salary of Rs. 15600 to Rs. 39100/-

The Application Fee for Income Tax Recruitment Inspector Tax Assistant 2021 can be found below

 

Educational Qualification

Any Graduate

The Last Date To Apply For This Job Was : 19 May, 2021

Income Tax Department Recruitment For Mts / Steno / Income Tax Inspector


Location : Delhi
Education : 10th , 12th
Experience : Freshers

MTS, Steno & Income Tax Inspector Vacancies: Latest Job Vacancy in Income Tax Department at Delhi. Office of the Principal Chief Commissioner of Income-Tax has released an Income Tax Recruitment 2021 Notification for MTS, Steno & Income Tax Inspector Vacancies. Interested and eligible aspirants can apply for Income Tax Jobs 2021 on this page once the notification is Officially released.

Aspirants must submit their applications for Income Tax Vacancy 2021 through Online or Offline mode only. Applicants applying for the post of  MTS, Steno & Income Tax Inspector in Income Tax Department Vacancy 2021 must apply before the Last Date 15th April 2021. Check Income Tax Department Eligibility Criteria, application fee, age limit in the following sections of this page.

Income Tax Department Vacancy 2021 Important Dates

    Starting Date to Apply: 25th March 2021
    Last Date to Apply: 15th April 2021

  • Income Tax Inspectors – 01
  • Tax Assistants – 04
  • Stenographer  – 03
  • Multi-Tasking Staff – 06
  • Total – 14

Eligibility for www.incometaxindia.gov.in Recruitment 2021 is as follows,

  • Applicants should pass 10th Std/ 12th Std/ Degree from recognized board or university.

Age limit has described below:

  • Income Tax Inspectors: 18 to 30 years.
  • All Other posts: 18 to 27 years.

The Selection Process for Recruitment in Income Tax Department 2021 is as follows,

  • Income Tax selection will be based on achievements in sports & interviews.
  • Income Tax Inspectors –  Rs.9300-34800+GP 4600
  • Tax Assistants & Stenographer  – Rs.5200-20200+GP 2400
  • Multi-Tasking Staff – Rs.5200-20200+GP 1800

The Application Fee for Income Tax Recruitment Inspector Tax Assistant 2021 can be found below

  • Please check the Official Notification provided below.

The Deputy Commissioner of Income-tax (Hqrs.- Personnel),
Room No. 378A, C.R. Building, I.P. Estate,
New Delhi-110 002

Educational Qualification

Applicants should pass 10th Std/ 12th Std/ Degree from recognized board or university.

The Last Date To Apply For This Job Was : 11 May, 2021

Income Tax Department Recruitment For Joint Commissioner


Location : Delhi
Education : Any Graduate
Experience : Freshers

Apply for Joint Commissioner Vacancies: Latest Job Vacancy in Income Tax Department. Office of the Principal Chief Commissioner of Income-Tax has released an Income Tax Recruitment 2021 Notification for Joint Commissioner Vacancies. Interested and eligible aspirants can apply for Income Tax Jobs 2021 on this page once the notification is Officially released.

Income Tax Recruitment 2021

    Board Name: Income Tax Department
    Name of the Posts: Joint Commissioner (JC)
    Number of Vacancies: Various vacancy
    Category:  Central Government Jobs
    Job Location: Mumbai (Maharashtra)
    Official Website: www.incometaxbangaluru.in

Income Tax Department Vacancy 2021 Important Dates

    Starting Date to Apply: 03rd March 2021
    Last Date to Apply: 03rd May 2021

Above mentioned are all the important dates to consider for Income Tax Department Recruitment 2021.

Educational Qualification

Eligibility for www.incometaxindia.gov.in Recruitment 2021 is as follows,

Applicants should hold Analogous Posts on regular basis.

Income Tax Vacancy 2021 Age limit

Age limit has described below:

    The candidate’s age limit should not exceed 56 years.

Selection Process

The Selection Process for Recruitment in Income Tax Department 2021 is as follows,

    Income Tax selection will be based on test/ interview.

Pay Scale

    Selected Candidates for Income Tax Vacancy 2021 will get a Salary of Rs. 15600 to Rs. 39100/-

The Application Fee for Income Tax Recruitment Inspector Tax Assistant 2021 can be found below

    Please check the Official Notification provided below.

How to apply for Recruitment in Income Tax Department Vacancy 2021?

    Click on the Income Tax Department Recruitment 2021 Notification provided below
    Read the Notification fully.
    Ensure that you satisfy the listed eligibility conditions.
    Click on the Application form Link provided below.
    Fill in all the necessary details.
    Attach Copies of necessary documents.
    Finally, submit the application form to complete the IT Department Recruitment 2021 Process.
    Applications through either post or email will be acceptable.

Postal Address

Room No. 51-II, North Block, Department of
Ministry of Finance, New Delhi 110001

 

Educational Qualification

Eligibility for www.incometaxindia.gov.in Recruitment 2021 is as follows,

The Last Date To Apply For This Job Was : 23 April, 2021

Stenographer / Income Tax Inspector

Income Tax Department

Income Tax Department Recruitment For Stenographer / Income Tax Inspector


Location : Bhopal
Education : 12th , Any Graduate
Experience : Freshers

Income Tax Recruitment 2021: Government of India, Ministry of Finance, O/o The Principal Chief Commissioner of Income Tax, Bhopal invites applications from Sportspersons for recruitment of Meritorious Sportspersons to the posts of Income Tax Inspector, Tax Assistant and Stenographer Grade II in Income Tax Department, Madhya Pradesh and Chhattisgarh Region. The post are temporary but likely to be permanent. The last date for receipt of applications is 2nd February 2021.

Name of Post

No of Posts

Income Tax Inspector

01

Tax Assistant

06

Stenographer Grade II

01

Age Limit:

Income Tax Inspector: 18 to 30 years
Tax Assistant / Stenographer: 18 to 27 years
Age Relaxation: 05 years for General / OBC and 10 years for SC / ST.

Pay Scale:

Income Tax Inspector: Basic Pay ₹ 44900/- (7th pay Commission)
Tax Assistant / Stenographer: Basic Pay ₹ 25500/- (7th pay Commission)

Game/ Sports: Athletics, Badminton, Shooting, Squash, Swimming, Table Tennis.

Educational Qualification and Experience:

Income Tax Inspector: Degree in any discipline from a recognized university or equivalent.

Tax Assistant: Degree in any discipline from a recognized university or equivalent. Having Data Entry Speed of 8,000 Key Depressions per hours.

Stenographer:  Matriculation with 12th class pass or equivalent from a recognized university or university. Dictation: 10 Minutes @ 80 words per minute. Transcription: 50 words per minute (English) or 65 words per minute (Hindi) (Only on Computer).

Selection Process: Shortlisted candidates will be caller for

Interview
Document Verification.

How to Apply:

Eligible Interested candidates apply in prescribed application format. Applications must be addressed to "The Dy.Commissioner of Income-Tax (HQrs. / Admn), Principal Chief Commissioner of Income Tax (MP & CG) Aayakar Bhawan, 48 Arera Hills, Hoshangabad ROad, Bhopal - 462011" by hand / by post.

The last date for receipt of applications is 02/02/2021. For Candidate domiciled in Far-flung area candidates - last date is 17/02/2021. The postal cover envelope super scribed as "APPLICATION FOR THE POST OF INSPECTOR / TAX ASSISTANT / STENOGRAPHER GRADE II / UNDER SPORTS QUOTA NAME OF THE SPORT _______".

 



Educational Qualification

12th class / Any Graduate

The Last Date To Apply For This Job Was : 13 March, 2021

Stenographer Grade-ii

Income Tax Department

Location : Bhopal
Education : 10th , 12th , Any Graduate
Experience : Freshers

Inspector Of Income / Stenographer / Tax Assistant

Income Tax Department

Location : Hyderabad
Education : Any Graduate
Experience : Freshers
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Find latest income tax department recruitment and jobs for 2023 on this page. If you are looking for jobs in income tax department for the post of tax assistant, stenographer, multi tasking staff 02 posts, senior private secretary, multi tasking staff 18 post, tax assistant / income tax inspector posts... then apply for these jobs on this page. You also apply online for income tax department recruitment for the year of 2022, 2021, 2020, 2019 here and check minimum qualification, salary, age limit, exam pattern & last date for all jobs.You can check all more jobs from official website incometaxindia.gov.in. Read more

It is a matter of general belief that taxes on income and wealth are of recent origin but there is enough evidence to show that taxes on income in some form or the other were levied even in primitive and ancient communities. The origin of the word "Tax" is from "Taxation" which means an estimate. These were levied either on the sale and purchase of merchandise or livestock and were collected in a haphazard manner from time to time. Nearly 2000 years ago, there went out a decree from Ceaser Augustus that all the world should be taxed. In Greece, Germany and Roman Empires, taxes were also levied sometime on the basis of turnover and sometimes on occupations. For many centuries, revenue from taxes went to the Monarch. In Northern England, taxes were levied on land and on moveable property such as the Saladin title in 1188. Later on, these were supplemented by introduction of poll taxes, and indirect taxes known as "Ancient Customs" which were duties on wool, leather and hides. These levies and taxes in various forms and on various commodities and professions were imposed to meet the needs of the Governments to meet their military and civil expenditure and not only to ensure safety to the subjects but also to meet the common needs of the citizens like maintenance of roads, administration of justice and such other functions of the State.

In India, the system of direct taxation as it is known today, has been in force in one form or another even from ancient times. There are references both in Manu Smriti and Arthasastra to a variety of tax measures. Manu, the ancient sage and law-giver stated that the king could levy taxes, according to Sastras. The wise sage advised that taxes should be related to the income and expenditure of the subject. He, however, cautioned the king against excessive taxation and stated that both extremes should be avoided namely either complete absence of taxes or exorbitant taxation. According to him, the king should arrange the collection of taxes in such a manner that the subjects did not feel the pinch of paying taxes. He laid down that traders and artisans should pay 1/5th of their profits in silver and gold, while the agriculturists were to pay 1/6th, 1/8th and 1/10th of their produce depending upon their circumstances. The detailed analysis given by Manu on the subject clearly shows the existence of a well-planned taxation system, even in ancient times. Not only this, taxes were also levied on various classes of people like actors, dancers, singers and even dancing girls. Taxes were paid in the shape of gold-coins, cattle, grains, raw-materials and also by rendering personal service.

The learned author K.B.Sarkar commends the system of taxation in ancient India in his book "Public Finance in Ancient India", (1978 Edition) as follows:-
"Most of the taxes of Ancient India were highly productive. The admixture of direct taxes with indirect Taxes secured elasticity in the tax system, although more emphasis was laid on direct tax. The tax-structure was a broad based one and covered most people within its fold. The taxes were varied and the large variety of taxes reflected the life of a large and composit population".

However, it is Kautilya's Arthasastra, which deals with the system of taxation in a real elaborate and planned manner. This well known treatise on state crafts written sometime in 300 B.C., when the Mauryan Empire was as its glorious upwards move, is truly amazing, for its deep study of the civilisation of that time and the suggestions given which should guide a king in running the State in a most efficient and fruitful manner. A major portion of Arthasastra is devoted by Kautilya to financial matters including financial administration. According to famous statesman, the Mauryan system, so far as it applied to agriculture, was a sort of state landlordism and the collection of land revenue formed an important source of revenue to the State. The State not only collected a part of the agricultural produce which was normally one sixth but also levied water rates, octroi duties, tolls and customs duties. Taxes were also collected on forest produce as well as from mining of metals etc. Salt tax was an important source of revenue and it was collected at the place of its extraction.

Kautilya described in detail, the trade and commerce carried on with foreign countries and the active interest of the Mauryan Empire to promote such trade. Goods were imported from China, Ceylon and other countries and levy known as a vartanam was collected on all foreign commodities imported in the country. There was another levy called Dvarodaya which was paid by the concerned businessman for the import of foreign goods. In addition, ferry fees of all kinds were levied to augment the tax collection.

Collection of Income-tax was well organised and it constituted a major part of the revenue of the State. A big portion was collected in the form of income-tax from dancers, musicians, actors and dancing girls, etc. This taxation was not progressive but proportional to the fluctuating income. An excess Profits Tax was also collected. General Sales-tax was also levied on sales and the sale and the purchase of buildings was also subject to tax. Even gambling operations were centralised and tax was collected on these operations. A tax called yatravetana was levied on pilgrims. Though revenues were collected from all possible sources, the underlying philosophy was not to exploit or over-tax people but to provide them as well as to the State and the King, immunity from external and internal danger. The revenues collected in this manner were spent on social services such as laying of roads, setting up of educational institutions, setting up of new villages and such other activities beneficial to the community.

The reason why Kautilya gave so much importance to public finance and the taxation system in the Arthasastra is not far to seek. According to him, the power of the government depended upon the strength of its treasury. He states – "From the treasury, comes the power of the government, and the Earth whose ornament is the treasury, is acquired by means of the Treasury and Army". However, he regarded revenue and taxes as the earning of the sovereign for the services which were to be rendered by him to the people and to afford them protection and to maintain law and order. Kautilya emphasised that the King was only a trustee of the land and his duty was to protect it and to make it more and more productive so that land revenue could be collected as a principal source of income for the State. According to him, tax was not a compulsory contribution to be made by the subject to the State but the relationship was based on Dharma and it was the King's sacred duty to protect its citizens in view of the tax collected and if the King failed in his duty, the subject had a right to stop paying taxes, and even to demand refund of the taxes paid.

Kautilya has also described in great detail the system of tax administration in the Mauryan Empire. It is remarkable that the present day tax system is in many ways similar to the system of taxation in vogue about 2300 years ago. According to the Arthasastra, each tax was specific and there was no scope for arbitratiness. Precision determined the schedule of each payment, and its time, manner and quantity being all pre-determined. The land revenue was fixed at 1/6 share of the produce and import and export duties were determined on advalorem basis. The import duties on foreign goods were roughly 20 per cent of their value. Similarly, tolls, road cess, ferry charges and other levies were all fixed. Kautilya's concept of taxation is more or less akin to the modern system of taxation. His over all emphasis was on equity and justice in taxation. The affluent had to pay higher taxes as compared to the not so fortunate. People who were suffering from diseases or were minor and students were exempted from tax or given suitable remissions. The revenue collectors maintained up-to-date records of collection and exemptions. The total revenue of the State was collected from a large number of sources as enumerated above. There were also other sources like profits from Stand land (Sita) religious taxes (Bali) and taxes paid in cash (Kara). Vanikpath was the income from roads and traffic paid as tolls.

He placed land revenues and taxes on commerce under the head of tax revenues. These were fixed taxes and included half yearly taxes like Bhadra, Padika, and Vasantika. Custom duties and duties on sales, taxes on trade and professions and direct taxes comprised the taxes on commerce. The non-tax revenues consisted of produce of sown lands, profits accuring from the manufacture of oil, sugarcane and beverage by the State, and other transactions carried on by the State. Commodities utilised on marriage occasions, the articles needed for sacrificial ceremonies and special kinds of gifts were exempted from taxation. All kinds of liquor were subject to a toll of 5 precent. Tax evaders and other offenders were fined to the tune of 600 panas.

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