Arthashastra — the great Sanskrit treatise traditionally ascribed to Kautilya (Chanakya) and rediscovered in the early 20th century — is a comprehensive manual of statecraft, political economy, law and military strategy. Composed in antiquity, it prescribes detailed systems of taxation, administration, trade regulation, agriculture, espionage and diplomacy, marrying pragmatic realism with administrative sophistication. Key themes include the economic foundations of power, legal order, intelligence and the ethics of governance. Far from antiquarian, the Arthashastra speaks to modern public administration, international relations and corporate strategy, offering enduring lessons on how states balance prosperity, security and effective rule.