Land tax was one of the most important sources of revenue for the states of medieval peninsular India. Agriculture formed the foundation of the economy, and the ruling authorities depended heavily on the surplus extracted from agricultural production. The system of land taxation in the peninsula developed through interactions between political structures, agrarian relations, local institutions, and changing patterns of land control. Although different dynasties followed different practices, certain common features can be identified in the land revenue systems of medieval South India. The Chola period provides important evidence regarding the organisation of land taxation in peninsular India. The Cholas developed a highly structured system of administration in which land revenue was carefully assessed and collected. Land was surveyed and classified according to its quality, fertility, irrigation facilities, and productivity. The famous land surveys conducted during the reigns of rulers like Rajaraja I and Rajendra I helped the state determine the amount of revenue to be collected. The classification of land into different categories allowed the authorities to impose taxes according to the actual productive capacity of the soil. The major form of land tax was generally collected as a share of agricultural produce. The state claimed a portion of the crop, which could vary according to the type of land, agricultural conditions, and political circumstances. In many regions, the share collected by the state was around one-sixth of the produce, though it could increase depending on the needs of the government. Revenue was often paid in kind, especially in areas where agricultural production was dominant, but