Option d is the correct answer. Option 1 is correct: Kharaj was a land tax that was equal to about 50 per cent of the peasant's produce of the land. It was charged on lands held by both Hindus and Muslims. The kharaj was essentially a share in the produce of the land and not a rent on the land. Option 2 is incorrect: khums or Khams is a one-fifth tax that was paid on all items which are regarded as ghanima (booty seized with war). Four-fifth of looted items was left for the soldiers. Hroms is not a land tax. Option 3 is correct: Ushri was a land tax equal to one-tenth of produce imposed mainly on Muslims. Option 4 is correct: Muqti or Muqtai was responsible for the administration of the province and the collection of revenue from peasants. Land tax collected by Muqti was called Muktai. Important Tips Other Taxes during Delhi Sultanate: Jizya tax: It has been understood in Islam as a fee for protection provided by the Muslim ruler to nonMuslims, for the exemption from military service for non-Muslims, for the permission to practice a nonMuslim faith with some communal autonomy in a Muslim state. However, Women and children were exempted from the taxes. Zakat: It was a tax on property realized from the Muslims. The rate of zakat was 2.5% of the value of certain types of property, such as gold, silver, and livestock. Zakat was used to help the poor and needy, and to promote religious and charitable causes. Charah: It was tax on Grass lands used for grazing of animals. It was also introduced by Allauddin Khilji. Ghari: It was tax on Houses. It was imposed at the reign of Allauddin Khilji, Muhammad Tughlaq and others. However, Firuz Tughlaq discontinued many aggrarian lavies such as abwab, ghari and charai.