The correct option is C 2-3-1
The Mughal empire was divided into Subas which were further subdivided into Sarkar, Pargana and Gram. Subah was the term for a province. Subahs were divided into Sarkars, or districts. Sarkars were further divided into Parganas or Mahals. Initially, there were 12 subahs which were extended to 15 during Akbar's reign.