The correct option is D Shiqs
Shiq was a provincial division while others are taxes. Kharaj was the land tax on non muslims, Ushra was agricultural tax on muslims, Zakhat was the tax on property of muslims, Jaziya was the religious tax on hindus. Important provinces were divided into shiqs. These shiqs were headed by Shiqdars. These shiqs were further divided into Paraganas which were headed by the Amil.