Home / Ancient History Batch / HIS_ANC_1996_123 Ancient Fiscal Policy UPSC Archival Analysis Exam Year 1996 Evidence Source Link ID: HIS_ANC_1996_123 Ref: Kautilya's Arthashastra 'Bhaga' and 'Bali' were: A. Military DepartmentsB. Sources of RevenueC. Religious CeremoniesD. Administrative Divisions