(a) land assigned to religious personnel for spiritual
(b) land revenue from different territorial units assigned to army officers
(c) charity for educational and cultural activities
(d) the rights of the Zamindar
Answer: (b) land revenue from different territorial units assigned to army officers
Explanation: Iqta was Islamic practice of tax farming that was introduced by Iltutmish in Delhi Sultanate. It was basically grant of revenue from territory in lieu of salary. this grant was not hereditary.