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Discuss the structural features of Todar Mal's revenue system and evaluate its effectiveness in standardized land revenue assessment in India.

This question was previously asked in
UPSC CSE 2025 (Prelims) CSAT Official Paper (25-May-2025)

Todar Mal’s revenue system, especially the Ain-i-Dahsala (Regulations of the 10th Year) introduced under Akbar, was a landmark in Mughal administration, aiming to replace arbitrary levies with standardized and equitable assessments.

Structural Features:

Standardized Measurement: Cultivated land was measured uniformly using the bigha and classified by productivity—polaj (regularly cultivated), parauti (fallow), etc.

Productivity Assessment: Average yields of various crops were calculated on the basis of ten years’ data, ensuring stability and reducing the impact of short-term fluctuations.

Cash Commutation: The state’s share, generally one-third of the produce, was converted into cash using ten-year average market prices, creating financial predictability and reducing the burden of collection in kind.

Local Rates (Dasturs): Region-specific rates were fixed for each crop, accommodating local variations in soil and prices.

Effectiveness:
The system curbed arbitrary exactions, reduced the scope for corruption, and offered peasants greater security. Its cash-based model also integrated agriculture more closely with markets, expanding monetization in the rural economy. By creating a predictable revenue flow, it strengthened the fiscal foundations of the Mughal state and enhanced central control.

Limitations:
Implementation required precise and honest surveys, which proved difficult in a vast and diverse empire. It was most effective in the core Gangetic and northwestern provinces but weaker in peripheral regions. Moreover, the ten-year averaging method did not always address sudden crop failures or bumper harvests.

Despite these shortcomings, the Ain-i-Dahsala became the cornerstone of Mughal revenue administration, contributing significantly to stability, centralization, and imperial consolidation.

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