Explanation

• Jizya is a poll tax historically imposed on non-Muslims in Muslim states.
• In India, Qutb-ud-din Aibak was the first to impose Jizya.
• The tax was abolished by Mughal ruler Akbar in the 16th century but reintroduced by Aurangzeb in the 17th century.
• Kharaj was a land tax imposed on non-Muslim cultivators and landlords.