Halivakara is a kind of tax in the Gupta era. Halivakara was a plow tax, paid by every cultivator owning a plow.Some of its taxes include Bali, Bhoga, etc.
Fa-hein, the first Chinese Buddhist traveller and monk, came to India during the reign of Gupta emperor Chandragupta II and wrote the book “Si- Yu-Ki” that gives the detail account of the political and social condition of that time.
EXAMIANS