Master of Commerce (M.Com.) Kautilyas Arthashashtra Syllabus - Mumbai University 2026

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Syllabus for Kautilyas Arthashashtra

Mandatory course · Semester 2 · M.Com. Business Economics · 2 credits

Module I: Introduction to Kautilya's Arthashastra. (1 Credit)

Unit 1 Basic Understanding of Kautilya’s Economic Thought
Historical background of Kautilya; Intent of writing A/rthashastra: Arthashastra serves as a practical guide for rulers, particularly Chandragupta Maurya.
Dharmashastra & Rajyashastra: Influence of Kautilya's ideas on governance, the role of the king and the state in protecting & promoting welfare, Amatya (Ministers) and Administration:
Roles and responsibilities of ministers, Administrative structure according to the Arthashastra.
Rajneeti (Politics) in Arthashastra, ‘Matsya Nyaya’ (Fisherman's Policy); Dandaniti (The Science of Punishment):’SAM, DAM, DAND,BHED’, Analysis of legal and punitive measures, justice system; Foreign Policy and Diplomatic strategies in Arthashastra; Warfare:
Preparations for war and mobilising troops; ‘Vyasanas’ i.e. Calamities management.

Module II: Economic principles in the Arthashastra (1 Credit)

Unit 2 Public fiancé, trade and relevance of Kautilya Economic Thought
Taxation & State finance in Arthashastra: taxation and tax exemption on land and agriculture, social welfare; Money & coinage: Types of coinage, symbolism, Bimetallism
theory;
Trade: Mixed economy, free trade practices; State activity in agriculture, animal husbandry, forestry and fisheries, mining, human & animal welfare, labour & employment, leisure
activities in Arthashastra.
Critiques and debates surrounding Kautilya's Arthashastra, relevance of Kautilyan
Arthashastra in the philosophy of Corporate Social Responsibility (CSR), Application of Arthashastra principles to a modern scenario.

Suggested References

1 Acharya, N.R.(ed.)1949, Yajnavlkyasmruti, Bombay, Niranya Sagar Press.
2 Baird, F. & Heimbeck, R. S. Philosophic Classics: Asian Philosophy. Routledge, 2005.
3 Chanakya Kautilya &Shamasastry, R. & Patel, C. Arthashastra, or, The Playbook of Material Gain. Independently published, 2019.
4 Kautilya. Kautilya's Arthashastra. Penguin Classics, 2016.
5 Keay, J. India: A History. Grove Press, 2011.
6 Koller, J. M. Asian Philosophies. Prentice Hall, 2007.
7 Long, J. D. Historical Dictionary of Hinduism. Rowman & Littlefield Publishers, 2020.
8 Machiavelli, N. & Landon, W. Machiavelli’s The Prince. Palgrave Macmillan, 2020.
9 Paranjape, M. R. Healing across Boundaries. Routledge India, 2019.
10 Mark, J. J. (2020, June 23). Arthashastra. World History Encyclopedia. Retrieved from
11 Stutley, M. & Stutley, J. Harper's Dictionary of Hinduism. Harper & Row, 1977.
12 Trautmann, T. R. Arthashastra: The Science of Wealth. Penguin/Portfolio, 2016.

Reproduced from the University of Mumbai syllabus for M.Com. (Business Economics) under NEP 2020, in force from the academic year 2023-24. Wording is as printed in that syllabus. Module numbering is as printed there too.

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