Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements:
- 1.The tax rate on land was fixed depending on the quality of the land.
- 2.Private owners of workshops paid an industries tax.
Which of the statements given above is/are correct?
Answer & explanation
Answer: (c) Both 1 and 2
Under Krishnadeva Raya (ruled 1509-29) land revenue was the main source of income, and it was not one flat rate: assessment took account of the type of land, the crop grown and the soil, and the demand varied from a sixth of the produce to a third or more. The state also taxed manufacturers and professions, so craft producers paid a levy linked to their trade.
- ✓ 1. Land was divided into wet and dry land, and the assessment considered the region, the crop and the soil pattern, so the rate differed from plot to plot rather than being one flat share; two assessments, old and new (from AD 1513), were in use in Krishnadeva Raya's reign.
- ✓ 2. Separate taxes were levied on professions and manufacturing units; for example, Saliya weavers in the Vijayanagara period paid 9 peranams per loom each year. The amara-nayakas collected taxes and dues from peasants, craftspersons and traders.
Remember · Krishnadeva Raya (Tuluva dynasty, 1509-29): land revenue graded by land quality; taxes also on crafts, trade and workshops, collected in many areas by amara-nayakas.
📘 Read it in NCERT: Class 12 Themes in Indian History, Part II, Ch 3 (practise this chapter) · Class 12 Themes in Indian History, Part II, Ch 3 (practise this chapter)
Sources
- NCERT Class 12 · Themes in Indian History, Part II, Chapter 3 “They collected taxes and other dues from peasants, craftspersons and traders in the area.”
- NCERT Class 12 · Themes in Indian History, Part II, Chapter 3 “Krishnadeva Raya belonged to the Tuluva dynasty. Krishnadeva Raya's rule was characterised by expansion and consolidation.”
- IGNOU eGyanKosh (Govt of India central university), Expansion and Growth of Medieval Economy-1, Unit 19: Taxation (land tax in the Vijayanagara Empire) ↗ · reference work “For assessment, the nature of village and land tenures, regional location of the land, crops grown, and soil patterns were taken into consideration. … Separate taxes were levied on various professions and manufacturing units.”
Question and answer: UPSC's official GS Paper I (2016, Series A) — paper ↗ · answer key ↗. Explanation: Minimalist IAS, checked 30 Sept 2026 (how we verify). ·