Option b is the correct answer. Iqta in medieval India, established by Iltutmish, referred to land revenue that was assigned to army officers as a paymeat for their military seerices. The system of the was prevalent during the Delhi Sultanate, the Mubhal Empire. The ruling authorities woued by the certain territories or revenue assignments to the military officials in exchange for their military support and administration of those territories. This system helped ensure steady income for the officers and facilitated the menitenance of the military and administrative structure of the empire.