Arthashastra

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निवेश सम कालं यथा आगतकं वा परिहारं दद्यात् ॥

Either on the occasion of opening new settlements or on any other emergent occasions, remission of taxes shall be made.

english translation

niveza sama kAlaM yathA AgatakaM vA parihAraM dadyAt ॥

hk transliteration by Sanscript