Match the columns. 

List – I  (Term)		List - II  (Description of Tax)
A.	Halivakara	I.	Ploughshare tax
B.	Hiranya	II.	Gold tax
C.	Udranga	III.	Land tax
D.	Shulka	IV.	Customs

The correct answer is A-I; B-II; C-III; D-IV.

Key Points

• Halivakara (A) corresponds to Ploughshare tax (I), which was levied on agricultural equipment or tools.
• Hiranya (B) corresponds to Gold tax (II), a monetary tax paid in gold instead of kind.
• Udranga (C) corresponds to Land tax (III), imposed on land ownership or usage.
• Shulka (D) corresponds to Customs (IV), a tax on goods imported or exported.

Additional Information

• Halivakara:
  • A tax related to agriculture, specifically the ploughshare, which was an essential tool for cultivation.
  • It highlights the agrarian economy of ancient India and the reliance on farming tools.
• Hiranya:
  • Derived from the Sanskrit word for gold, this was a form of tax paid in cash (gold) instead of produce or goods.
  • It reflects the monetized aspects of taxation in ancient times.
• Udranga:
  • A tax imposed on land ownership or its usage, indicating the value of land as a resource in the economy.
  • This tax was a significant source of revenue for ancient kingdoms.
• Shulka:
  • A form of customs duty levied on goods being imported or exported.
  • This tax highlights the role of trade and commerce in ancient economies.