The question asks who introduced the Iqta system in an institutional form within the Delhi Sultanate.
The Iqta system involved granting land revenue assignments (iqtas) to officials in lieu of salary. While the practice existed in simpler forms earlier, Sultan Iltutmish is credited with transforming it into a formal, institutionalized administrative and financial system during his reign (1211-1236 CE).
He divided the Sultanate into several iqtas and assigned them to his nobles and soldiers, thereby establishing a structured method for revenue collection and governance.
Therefore, Iltutmish was the ruler who institutionalized the Iqta system in the Delhi Sultanate.
Correct Answer Explanation:
The correct option is the one that names Iltutmish.
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