(a) Land Survey: 

Akbar made further reforms in the revenue system implemented by Shershah Sur. This bought a certain discipline in the Mughal revenue system.

He graded the cultivable land based on the systematic land survey. The land was classified into four types on the basis of annual yield, i.e. fertile (supik), infertile (napik), irrigated (bagayat), and dry crop (jirayat) land.

(b) Rate of Tax:

Individual land holdings of farmers were registered. An average of the annual yield in the last ten years was calculated and one-third of this average yield was fixed as the base for the tax to be paid. 

The tax, thus fixed, was applicable for the span of ten years. This offered considerable respite to farmers for a span of ten years. Documents knew as ‘Kabulayat’ and ‘Patta’ were prepared by the farmers after the fixing of the tax rate.

(c) Welfare Oriented Policy:

The tax was collected in cash or in kind. The farmers have sanctioned loans for tilling the land, which could be repaid in installments. 

Concessions were also granted to the farmers during times of calamities like famine, floods, and epidemics. These were the Welfare policies of Emperor Akbar. 

Todarmal in emperor Akbar’s court is known for his insights regarding the welfare of common people. His insights were instrumental for Akbar’s land reforms.