(i) The system of taxation in Sultanate comprised taxes like Kharaj (varied from one sixth to one third of the gross produce), Jizya (levied upon adult non-Muslim males with independent means of maintenance in lieu of military service), Zakat (a tax raised from well to do Muslims for the purpose of charity), Khams or Ghaninah (the booty taken in war) and other transit and octroi duties along with natural resources were the main sources of income.

(ii) The chaudhuris, muqqadams and khuts were the village revenue collector functioning under the Amils, shiqdars and provincial Muqtis. Khalisa land revenue was reserved for the Sultan's treasury only. The Mughals improved upon this system particularly in the area of land revenue.

(iii) The system of measurement zabt introduced by Sher Shah Suri was adopted and improved by Akbar.

(iv) Ultimately, Ain-i-Dahsala the final method of revenue settlement was based upon the average annual yield of the previous ten years from a particular field. The Gaz-i-Ilahi, a new yard for land measurement brought uniformity in the land survey.

(v) Productivity of the land, nature of the crop, prices, and irrigation facilities were the other major factors deciding the cash value of the revenue demand of the government. 

(vi) Option of paying land tax could be done through various systems. Ownership of the land always belonged to the cultivator.