Option a is the correct answer. The term Bidakabhagam referred to the irrigation tax collected by the monarchs in ancient India. This tax was collected as a share of the produce generated from the land irrigated by the government-owned canals or wells. Important Tips Important terms related to ancient India: Hiranya was a general term for gold or money. Udranga was a tax on water or boats. Uparnika was a tax on pasture land or forest produce.