Original Research Article
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Jan. 31, 2024
47 Downloads
HISTORY OF TAXATION IN INDIA AND CURRENT SCENARIO OF INDIAN TAXATION
Prof. Dipti Rohan Shinde & Ms. Devyani Prakash Chitre
DOI : 10.5281/ERJ.10797237
Abstract
Certificate
The history of taxation in India is a complex narrative evaluating centuries. Ancient texts such as the
Arthashastra outlined tax principles, while empires like the Mauryas and Guptas levied land taxes. The Mughals
introduced diverse revenue sources, including customs duties. British colonial rule witnessed the implementation
of systematic taxation, notably the Income Tax Act of 1860. Post-independence, India evolved its tax structure
with the establishment of the Goods and Services Tax (GST) in 2017, marking a significant shift towards a unified
indirect tax system. Throughout its history, taxation in India has undergone continuous reforms in response to
economic changes and administrative needs.
Original Research Article
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Jan. 31, 2024
26 Downloads
A STUDY OF THE PASTORAL ECONOMY AS REFLECTED IN THE HARIVAMSA
Sneha Nagarkar
DOI : 10.5281/ERJ.10797243
Abstract
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The Harivaṁśa is the khila to the main text of the Itihasa Mahabharata. Divided into three parvans, namely the
Harivaṁśa, Viṣṇu and Bhaviṣya Parvans, the Harivaṁśa focuses on the clan of the Vṛṣṇis and the life history of
Sri Kṛṣṇa, the greatest Vṛṣṇi hero. P.L. Vaidya who edited the critical text of the Harivaṁśa dates the original
text to the 3rd-4th centuries CE. The references to foreign groups like Yavanas, Śakas and Pahlavas as well as
the mention of Colas and Keralas as Kṣatriya clans definitely help us in dating the text after the 4th century BCE
as the earliest epigraphical evidence of the last two dynasties can be found in the edicts of Asoka.
Though the Harivaṁśa mainly centres around long lists of genealogies and religious matters, it has some very
significant indicators of ancient Indian economic life. In the 6th adhyaya of the Harivaṁśa (Harivaṁśa Parvan)
the legend of King Pṛthu Vainya milking the earth is given and this legend reflects the growth of urbanization,
trade and agriculture in Ancient India. Also, the earth in this adhyaya is called Vasundhara or the holder of
riches or resources. In adhyaya 59 (Viṣṇu Parvan) of the Harivaṁśa, there is a mention of the term vartta when
Kṛṣṇa explains to the gopas of Vraja about their pastoral subsistence. Kṛṣṇa speaks about agriculture, cattle
herding and trade being the three main vocations of people. There are also indicators of the rural-urban
economic networks in the Harivaṁśa. A different picture of an urban economy as contrasted with the ruralpastoral
economy emerges when Kṛṣṇa and Balarama reach Mathura. References to a number of professions
and markets are made in adhyaya 71 (Viṣṇu Parvan). The process of urbanization can be discerned from the
descriptions of the cities of Mathura and Dvaraka.
This paper essentially aims at understanding the reflection of ancient Indian economic history in the Harivaṁśa.
The focus of this paper will be vartta, urban-rural networks and the growth of cities and the depiction of urban
life (from an economic perspective) as documented in this text and its expression in the entire landscape of Vraja.
Other related economy related themes like taxation and sacrificial fees will also be taken up for discussion in
the paper. Relevant textual, epigraphical and numismatic sources will be consulted to aid the study. The present
study is based on the Critical Edition of the Harivaṁśa edited by P.L. Vaidya and published by the Bhandarkar
Oriental Research Institute, Pune.
Original Research Article
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Jan. 31, 2024
55 Downloads
A STUDY OF HISTORY AND DEVELOPMENT OF TAXATION SYSTEM IN INDIA
Prof. CA Atul A. Raut
DOI : 10.5281/ERJ.10797269
Abstract
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Taxes are essential payments made to the government in exchange for the use of state services. This revenue is
then utilized by the government to improve infrastructure and provide other necessary facilities for its citizens.
A well-run taxation system is crucial to ensure top-quality services, promote economic growth, and drive GDP
growth. Thus, it holds great significance for any country. The roots of taxation in India can be traced back to
ancient times, long before independence. Ancient Indian texts such as the Manusmriti and Arthashastra, which
are notable for their laws and economic principles, mention taxes and their imposition. These texts also
emphasize the significance of a fair and just taxation system for the overall welfare of the state.
Original Research Article
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Jan. 31, 2024
80 Downloads
NYAYA THEORY OF COMMUNICATION, VALID KNOWLEDGE AND LOGIC
Dr. Avinash Waghmare
DOI : 10.5281/ERJ.10797278
Abstract
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The objective of the research paper on Nyaya theory and practice of communication relates to the human energy
of the living material and non-living material thing. Nyaya develops tools like logic and epistemology for the
communication.
In our country, Bharat the education system has been changed from last 200 years. They are teaching or giving
information of languages, grammar, mathematics, all sciences, wrong history, geography, and so on. But they
are not teaching or giving knowledge of philosophy, logic, art, music and so on. Therefore, the purpose of the
research paper is to make aware that all the Bhartiya’s are getting information but they are right or wrong they
could not decide it, Because absence of knowledge. Even the teachers, administrators, ministers, Businessman
could not decide which is the right information of knowledge, but still, they are doing their duties.
According to Nyaya, knowledge is produced in the soul. Communication is done by body, mind, senses and
intellect of the self (soul) with others body, mind, senses and intellect of the souls. Logic is developed through
our experiences through the programs of soul, mind, senses and body. Ordinary logic is developed through
ordinary work experience and extraordinary by extraordinary work experience.
The focus of Nyaya communication is to develop the physical, senseological, psychological, intellectual
perception of knowledge called pramanas. This Evolving Knowledge and Education Systems in India is physical,
senseological, psychological, intellectual is about bondage and liberation. Where bondage is due to ignorance
of reality and liberation is due to right knowledge of reality. Nyaya developed four pramanas called perception,
inference, sabdha and comparison.
Original Research Article
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Jan. 31, 2024
52 Downloads
EVOLUTION OF ACCOUNTANCY IN INDIAN EDUCATION: UNVEILING HISTORICAL THREADS AND CONTEMPORARY IMPACTS
Prof. CA Yogesh Sudhakar Prasade & Maurya Rajesh Borse
DOI : 10.5281/ERJ.10797301
Abstract
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Education has been the core of the Indian Culture since the start of the time. Indian Culture has been and is still rich with knowledge and its adaptability through all the ages. Vedas and Puranas have answered the questions very well in advance that science answered recently, may it be Physics, Chemistry, Medical Science or Geography. One such topic that India has been exploring, developing and polishing for ages is Accountancy. Accountancy has been the integral part of our education system. This research helps bringing to the light the evolvement accountancy with the changes to the Education system in India.
Original Research Article
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Jan. 31, 2024
53 Downloads
NEW EDUCATION POLICY, 2020 : A STEP TO ACHIEVE SKILL BASED EDUCATION
Prof. Kalpana Nayar
DOI : 10.5281/ERJ.10797306
Abstract
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The Make in India campaign of our country aims to achieve higher economic growth for India. The Make in India campaign and Skill India Mission will succeed only when we have a larger skilled manpower in our country. The objective of this article is to understand the concept and importance of Skill based education. This
paper focuses on the measures undertaken by New Education Policy 2020 with respect to promoting Skill based
learning in higher education. It also brings out the challenges in implementing Skill based education.
Original Research Article
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Jan. 31, 2024
74 Downloads
COMPARATIVE STUDIES ON LGBTQ+ IN ANCIENT, MEDIEVAL AND MODERN CIVILIZATIONS
Dr. Vinda Manjramkar, Shravan Bhosle & Shweta Joshi
DOI : 10.5281/ERJ.10797366
Abstract
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During the recent trial for the adoption of same-sex marriage in India, the government and child safety organisations argued that homosexuality was a Western concept and anti-indigenous cultural trend. The court argued that homosexuality has been present since prehistoric times, and the British colonists introduced the law of "sexual activities against the order of nature" section 377 banning homosexuality and same-sex relations in a sexually diverse country. While there is evidence that homosexuality has been a part of all human societies worldwide, there is no fully proven scientific evidence to support this claim. Well-educated individuals from all over the country condemned the government's statement on homosexuality as an “Urban Elitist Concept”. This highlights how knowledge on the topic can make opinions vary which differs from wider societal views. In this research, data was collected with the help of a self-administered survey. This research will focus on finding a correlation between how acceptance of the LGBTQ (Lesbian, Gay, Bisexual, Transgender, Queer) community
depends on the understanding of ancient societies and how diverse sexualities have been around since ancient times.
Original Research Article
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Jan. 31, 2024
55 Downloads
A STUDY ON DEVELOPMENT AND USAGE OF OPEN SOURCE SOFTWARE
Prof. Ranjeetkumar Anilkumar Varma
DOI : 10.5281/ERJ.10797420
Abstract
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This research paper discusses the history, definition, types of license, features and various usages of Open Source Software (OSS) and their various Free/Libre/Open Source Software (FLOSS) companion software that represents/brings us the list of the most popular open source software viz. in business, education, industries,
digital marketing and AI applications too. Improvements in technology in the past decades have been astonishing. This chronological list of significant technology milestones with societal technology events in face-to-face and virtual events industry-related
technology innovations shows how far we have reached, but the period of COVID-19 pandemic dramatically
changed the way we live and work, and it has forced us to rapidly accept and adopt new technologies in order
to adapt all such changes. Many of them will last long after Covid-19 has passed. We have increased with remote working, advanced online learning platforms and adopted various telemedicine to a greater degree with increased electronic-Commerce (E-Commerce) and mobile-Commerce (M-Commerce) with digital online
contactless payment systems and several entertainment streaming in significant ways by the availability of OSS or free plans to be used.
Original Research Article
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Jan. 31, 2024
57 Downloads
GURUKUL TO MODERN EDUCATION SYSTEM
Riddhi Sandeep Lokakshi
DOI : 10.5281/ERJ.10797455
Abstract
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The origin of word ‘Education’ is from the Latin word ‘educare’ which means to bring up. In sanskrit education
is called as सश क्षिि्which is derived from ध तुसश क्ष्which means “to learn and to teach”. It is known that Horace Mann is the father of education. And Lord Macaulay was known as the father and founder of present education system. But , here we are going to analyse more about Indian ancient education system i.e Gurukul to towards
Modern education system.The origins of education in India can be traced back to vedic period, where authentic traditional books like ‘Vedas , Upanishadas , Bhagavad Geeta , Ramayan , Mahabharta’ were used to taught.
As per Rigveda , “education is what makes a man self-reliant.” , whereas according to western philosophers ,
“education is the capacity to feel pleasure and pain at right moment.” The definition and concept of education
will vary according to people and their opinions. According to me education refers to “ Irrespective of age , a
process of acquiring general knowledge , improving self qualities , developing own talents and skills and getting prepared for living a balanced and well-maintained life happily.
Original Research Article
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Jan. 31, 2024
60 Downloads
A STUDY ON AWARENESS ABOUT MICROPLASTIC WASTE MANAGEMENT AMONG CONSUMER IN THANE DISTRICT & NMMC
Siddhi Ganesh Tipale, Riya Ashok Surwade, Omkar Yashwant Ghone & Prof. Kadambari Nandlal Khairnar
DOI : 10.5281/ERJ.10797465
Abstract
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It can be seen that pollution the world is increasing now a days, Pollution, like throwing trash in the air, water, or soil, adds plastic to the environment. This plastic eventually breaks into tiny pieces called microplastics,
creating another pollution problem. The Microplastic pollution happens because plastic breaks down into tiny
pieces over time. Microplastic pollution is a global issue because it not only affects human but also affects the
Ecosystem. These tiny particles easily spread in the environment. They team up with harmful pollutants, making
them more toxic to aquatic life.
Original Research Article
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Jan. 31, 2024
55 Downloads
A COMPARATIVE STUDY BETWEEN पञ्चाङ्ग AND CALENDAR
Shreya Bedekar & Purva Phadke
DOI : 10.5281/ERJ.10797497
Abstract
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This research delves into the concept of 'संवत्सर,' the chronological measure of life in the material universe.
Etymologically derived from सम्and वत्सरन्symbolizing the cyclical flow of seasons, scholars posit that a संवत्सर is
completed when Earth orbits the Sun. The 365-day duration is intricately divided using two primary methods.
The पञ्चाङ्ग is widely based on the concept of ज्योततष which is a component of the Six वेदाङ्ग, encompasses तततत, वार,
नक्षत्र, योग, and करण. This calendar system is widely adopted in various Indian and non-Indian countries. The
research aims to present a comparative analysis in between पञ्चाङ्ग and Calendar in the terms of forthcoming
months, weeks, Constellations and seasons, shedding light on its significance.
Original Research Article
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Jan. 31, 2024
61 Downloads
IRAWATI KARVE: A WOMAN’S INSIGHT INTO CULTURE
Mrs. Akshata Shenoy
DOI : 10.5281/ERJ.10797509
Abstract
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Successful women in academia, or rather the emergence of women in academia would have been a distant dream had it not been for certain great personalities who have carved out their names in history for their tremendous
efforts and contribution in bringing about the emancipation of women. For instance, Mahatma Phule, Savitribai Phule, Justice M.G Ranade, Ramabai Ranade, Pandita Ramabai, Maharshi Dhondo Keshav Karve and many
more. One needs to take special note of women like Savitribai Phule, Durgabai Deshmukh, Pandita Ramabai,
Ramabai Ranade, Mahadevi Verma, Chandraprabha Saikiani, Iravati Karve and so on, for they carved out their niche in academia for the future generations to carry the mantle ahead.
The focus of this research paper is on Irawati Karve, who was the first woman anthropologist in India and her contribution to the field of academia through her works, with special reference to - Kinship Organization in India and Yuganta: The End of an Epoch. The analysis of Kinship Organization in India would enable us to
understand its importance as the first systematic comparative study of the numerous aspects of kinship behaviour in India. Iravati Karve’s other work - Yuganta: The End of an Epoch, stands as a historical retelling of the epic, Mahabharata through which Iravati Karve attempted to highlight the political landscape of ancient India. This
study aims to show how Iravati Karve became a prominent figure in academia and helped open up new avenues
for research, particularly in the areas of women's studies, sociology, and anthropology.
Copyright © 2024 The Author(s): This is an open-access article distributed under the terms of the Creative Commons
Original Research Article
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Jan. 31, 2024
26 Downloads
VEDIKKAL TE AADHUNIK SHRIBHUMIKA VA SHIKSHAN
Prof. Swati M. Bhalerao
DOI : 10.5281/ERJ.10797540
Abstract
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Original Research Article
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Jan. 31, 2024
51 Downloads
JIVANATIL TAN-TANAVA, NAIRASHYA YAVAR MARGADARSHAK SHRIMADGITA: EK CHIKITSAK ABHYAS
Prof. Rupesh Y. Mahadik & Prof. Sudam Shantaram Ahirrao
DOI : 10.5281/ERJ.10797550
Abstract
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Original Research Article
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Jan. 31, 2024
67 Downloads
PRACHIN BHARATATIL VAIDNYANIK AAVISHKAR
Ojas Ranade, Ashlesha Mane & Prajakta Sahani
DOI : 10.5281/ERJ.10797716
Abstract
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Original Research Article
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Jan. 31, 2024
26 Downloads
KATHASARITSAGAR YA GRANTHAT AADHALANARYA VAIDYAKIYA SANDARBHACHE VISHLESHAN
Prarthana Kengar, Ragini Tare & Jotsna Dhuri
DOI : 10.5281/ERJ.10797748
Abstract
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