Sutra 9

Devanagari script

निवेशसमकालं यथागतकं वा परिहारं दद्यात् ॥ कZ_०२.०१.१७ ॥

Transliteration

niveśasamakālaṃ yathāgatakaṃ vā parihāraṃ dadyāt

Translation

താമസസ്ഥാപനത്തിന്റെ കാലയളവോളം, അല്ലെങ്കിൽ സാഹചര്യത്തിന് അനുയോജ്യമായി, നികുതി ഇളവ് നൽകണം.

Word by Word

• निवेशसमकालम्: at the time corresponding to (or equal to) the time of settlement/establishment
• Type: Noun (compound)
• Root: निवेश + सम + काल
• Form: नपुंसकलिङ्ग, एकवचन, द्वितीया; ‘निवेशस्य समः कालः’ = निवेशसमकालः (समास), तस्य द्वितीया एकवचनम्

• यथा: as; according to
• Type: Indeclinable
• Root: यथा
• Form: अव्यय; उपमान/प्रकारार्थे

• आगतकम्: the incurred/arrival-related (expense)
• Type: Noun/Adjective (kṛdanta used substantively)
• Root: आ + गम् (गत)
• Form: नपुंसकलिङ्ग, एकवचन, द्वितीया; ‘आगत’ (भूतकृदन्त) → ‘आगतक’ (आगमनसम्बद्धम्), कर्मपदत्वेन

• वा: or
• Type: Particle
• Root: वा
• Form: अव्यय; विकल्पार्थक (or)

• परिहारम्: remission/compensation (allowance)
• Type: Noun
• Root: परि + हृ (परिहार)
• Form: पुंलिङ्ग, एकवचन, द्वितीया; कर्म

• दद्यात्: should give; should grant
• Type: Verb
• Root: दा (ददाति)
• Form: विधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुष, एकवचन; ‘he should give/grant’

Entities Mentioned

• settlers (implied)
• rājā (implied)

More Details

FAQs

What kind of incentive is described?

A time-bound or case-adjusted tax remission to help new settlements become viable.

Why tie remission to the settlement period?

Because early years require reinvestment and stabilization; remission accelerates long-term productivity and revenue.