Which measure most directly strengthened Iltutmish's control over provincial revenue assignments?

Periodic transfer and audit of muqtis is the defensible answer to this advanced Medieval History question. Iltutmish consolidated the iqta system by treating assignments as transferable offices and by supervising the muqtis who collected revenue and maintained troops. This problem belongs to the institutional history of the Delhi Sultanate, where authority depended on mobile military elites, revenue assignments and close supervision from the capital. Administrative terms must be distinguished carefully because a department, an officer and a fiscal assignment performed different functions. The distractors need separate rejection: Making iqtas hereditary belongs to a different institution, context or chronology; Abolishing land revenue does not perform the function described in the stem; and Replacing cavalry with infantry fails the required association. The wording of “Which measure most directly strengthened Iltutmish's control over provincial revenue assignments?” is deliberately specific, so the candidate should isolate its operative clue before recalling names. A useful method is to construct a two-step link from the tested term to its function and then from that function to the relevant ruler, text, monument or region. The fact is significant beyond one MCQ because it reveals how medieval institutions worked in practice and how historians classify the surviving evidence. — Periodic transfer and audit of muqtis”, but also remember the factual reason stated above.