diff --git a/erpnext/public/js/controllers/taxes_and_totals.js b/erpnext/public/js/controllers/taxes_and_totals.js
index a6eb901..6b8dc28 100644
--- a/erpnext/public/js/controllers/taxes_and_totals.js
+++ b/erpnext/public/js/controllers/taxes_and_totals.js
@@ -335,6 +335,17 @@
 		var tax_rate = this._get_tax_rate(tax, item_tax_map);
 		var current_tax_amount = 0.0;
 
+		// To set row_id by default as previous row.
+		if(["On Previous Row Amount", "On Previous Row Total"].includes(tax.charge_type)) {
+			if (tax.idx == 1) {
+			frappe.throw(
+				__("Cannot select charge type as 'On Previous Row Amount' or 'On Previous Row Total' for first row"))
+			}
+			if (!tax.row_id) {
+				tax.row_id = tax.idx - 1;
+			}
+		}
+		
 		if(tax.charge_type == "Actual") {
 			// distribute the tax amount proportionally to each item row
 			var actual = flt(tax.tax_amount, precision("tax_amount", tax));
@@ -345,11 +356,11 @@
 			current_tax_amount = (tax_rate / 100.0) * item.net_amount;
 		} else if(tax.charge_type == "On Previous Row Amount") {
 			current_tax_amount = (tax_rate / 100.0) *
-				this.frm.doc["taxes"][cint(tax.idx) - 2].tax_amount_for_current_item;
+				this.frm.doc["taxes"][cint(tax.row_id) - 1].tax_amount_for_current_item;
 
 		} else if(tax.charge_type == "On Previous Row Total") {
 			current_tax_amount = (tax_rate / 100.0) *
-				this.frm.doc["taxes"][cint(tax.idx) - 2].grand_total_for_current_item;
+				this.frm.doc["taxes"][cint(tax.row_id) - 1].grand_total_for_current_item;
 		}
 
 		this.set_item_wise_tax(item, tax, tax_rate, current_tax_amount);