Explanation: Amara Nayak System:

• The Amara-Nayaka system was a major political innovation of the Vijayanagar Empire. It is likely that many features of this system were derived from the IQTA system of the Delhi Sultanate.
• The Amara-Nayakas were military commanders who were given territories to govern.
• They collected taxes and other dues from peasants, crafts persons and traders in the area. They retained part of the revenue for personal use and for maintaining a stipulated contingent of horses and elephants.

Source: Tamil Nadu Board