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.