निवेशसमकालं यथागतकं वा परिहारं दद्यात् ॥ कZ_०२.०१.१७ ॥
niveśasamakālaṃ yathāgatakaṃ vā parihāraṃ dadyāt
He should grant a remission for the period of settlement (establishment), or according to what is appropriate to the situation.
A time-bound or case-adjusted tax remission to help new settlements become viable.
Because early years require reinvestment and stabilization; remission accelerates long-term productivity and revenue.