Answer» - Akbar made further reforms in the revenue system implemented by Shershah Sur.
- This bought a certain discipline in the Mughal revenue system.
- He graded the cultivable land based on the systematic land survey.
- The land was classified into four types on the basis of annual yield, i.e. fertile (supik), infertile (napik), irrigated (bagayat), and dry crop (jirayat) land.
- Individual land holdings of farmers were registered.
- An average of the annual yield in the last ten years was calculated and onethird of this average yield was fixed as the base for the tax to be paid.
- The tax, thus fixed, was applicable for the span of ten years. This offered considerable respite to farmers for a span of ten years.
- Documents are known as ‘Kabulayat’ and ‘Patta’ were prepared by the farmers after the fixing of the tax rate. The tax was collected in cash or in kind.
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