Shamsa ud-din Iltutmish of the Delhi Sultanate is credited with introducing the Iqta system in India. The concept was based on Muhammad Ghori’s ideas.
Close to the original practice of Iqta that prevailed in Persia and the Middle-East, the main function of the system was to collect agriculture tax by Muqtis/Iqtedars in India. They had no other right to the subjects apart from the taxes as long as taxes were paid.
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