Iqta was introduced by Delhi sultan Iltutmish while Jagir was introduced by Mughals . Under Iqta system , the land of the empire was divided into several large and small tracts called Iqta and assigned these Iqta to his soldiers , officers and nobles.
During the rule of Akbar, the Mughal Empire was divided into 12 subas or provinces. These were Allahabad, Agra, Awadh, Ajmer, Ahmedabad, Bihar, Bengal, Delhi, Kabul, Lahore, Malwa, and Multan. Later on Ahmednagar, Berar, and Khandesh were added.