Land revenue was the main source of income during the Mughal period. Therefore the state considered it vital to create an administrative apparatus to ensure control over agricultural production. The arrangement was fixed to collected revenue in the whole country. There was an office (dafter) of the Diwan who supervised the fiscal system of the Mughal Empire.

The collection of revenue had two important stages. First of all, the revenue was assessed secondly, it was collected. The first stage was called as the Jana and the second stage was referred to as the Hasil. According to a decree of Akbar, it was the duty of revenue collector (amil-guzar) to make cultivators pay in cash. However the option o making payment in kind was also kept open. Thus monetary transactions during the Mughal period were quite significant.