Income Tax in India is often believed to be a system introduced by the British — but the truth is far more powerful. India’s direct taxation system is over 2500 years old, rooted in ancient texts like Manu Smriti and Kautilya’s Arthashastra, where taxation was based on fairness, ability to pay, and public welfare. From Kalidasa’s philosophy on taxation, to ancient world civilizations, medieval and British-era taxation, the Income Tax Act, 1922, the Income Tax Act, 1961, and now the upcoming Inco

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