At the outset, it is important to put on record the epistemological root of the reading of Chanakya’s Arthashastra applicable to this commentary. The main text is from the translated volume by L.N. Rangarajan, titled Kautilya: The Arthashastra published by Penguin in 1992. Rangarajan has himself stated that he was guided by two versions of the original treatise of R. Samasastry and R.P. Kangle.