Discussion
As per Kautilya's thoughts, who prepared the annual budget ?
Answer: A
In Kautilya's scheme the annual budget was prepared by the Samaharta.
The Arthashastra describes the Samaharta as the collector-general of revenue, responsible for assessing and collecting revenue from all sources, maintaining accounts and preparing the annual statement of income and expenditure, which amounts to the budget.
The Samnidhata was the treasurer and keeper of stores, who received and stored the revenue; he is the usual distractor because of the close link between the two offices. The Amatya was a minister or high official, and the Swamin is the king, the first of the seven elements (saptanga) of the state.
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