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Synopsis Taxation has been the main pillar of the financial structure of states from very ancient times as also in modern times. The present work on taxation in Ancient India is an attempt to detail comprehensively with all the important aspects of taxation in India from the earlier times upto the Gupta period. Besides discussing the period the present monograph aims at presenting a comparative study of the principles and tenets of Ancient Indian tax system vis-?-vis the Modern fiscal developments. Basing his study on original legal and literary writings and epigraphic records. Dr. Prasad has offered a very exhaustive and critical account of the system of taxation in Ancient India. The work is undoubtedly a valuable contribution to the vast field of studies on the economic history of ancient India.