| Different Land Tenures |
| Types of Tenures | Nature of Holding |
| Nivi dharma | Endowment of land under a kind of trusteeship was prevalent in North and Central India and Bengal. |
| Nivi dharmaaksayana | A perpetual endowment. The recipient could make use of income derived from it. |
| Aprada dharma | Income from land could be enjoyed, but the recipient is not permitted to gift it to anyone. The recipient has no administrative rights either. |
| Bhumichidranyaya | Right of ownership acquired by a person making barren land cultivable for the first time. This land was free from any rent liability. |
| Other Land Grants |
| Agrahara grants | Given to Brahmins, it was perpetual, hereditary and tax free. |
| Devagrahara grants | A land grant in favor of a Brahmin as well as gifts to merchants for the repair and worship of temples. |
| Secular grants | Grants made to feudatories of Guptas. |
| List of Different Kinds of Taxes |
| Tax | Nature |
| Bhaga | King’s customary share of the produce normally amounting to one-sixth of the produce paid by cultivators |
| Bhoga | Periodic supply of fruits, firewood, flowers, etc., which the village had to provide to the king. |
| kara | A periodic tax levied on the villagers (not a part of the annual land tax) |
| Bali | A Voluntary offering by the people to the king, but later became compulsory.It was an oppressive tax. |
| Udianga | Either a sort of police tax for the maintenance of police stations or a water tax. Hence, It was also an extra tax. |
| Uparikara | Also an extra tax.Scholars give different explanations about what it was collected for. |
| Hiranya | Literally, it means tax payable on gold coins, but in practice, it was probably the king’s share of certain crops paid in kind. |
| Vata-Bhuta | Different kinds of cess for maintenance of rites for the winds (vata)and the spirits (bhuta) |
| Halivakara | A plough tax paid by every cultivator owning a plough |
| Sulka | A royal share of merchandise brought into a town or harbour by merchants. Hence it can be equated with the customs and tolls. |
| Kilpta and Upakilpta | Related to sale and purchase of lands. |
