Although we hear about some new taxes like sulka and bhaga in later vedic literature, but the taxation system was not still established. That’s why even during later vedic phase we don’t find the emergence of either standing army or professional bureaucracy.

In later vedic society, four fold varna system came into existence. Women were entitled to education and widow remarriage or Niyoga system were still in vogue. In this phase the social position of women declined comparatively. The concept of GOTRA appeared in this period.

Even later vedic economy, remained more or less to be a subsistent economy. Likewise, domestication of animals played the significant role even in later vedic economy inspite of the fact it was now secondary occupation. Likewise although agriculture appeared to be main occupation , but still we can underline the elements of continuity from rigvedic to later vedic agrarian system. In later vedic economy, even crafts and trade did not play significant role. Furthermore, money-economy did not develop during this period. Although we hear about the coins like Nishka, Satmana and Krishna, but they were not the regular coins.

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