[A] Qutb-ud-din Aibak
[B] Balban
[C] Allauddin Khilji
[D] Firuz Shah Tughlaq
Explanation: Jizya is a tax levied and collected per head by Islamic states on non-Muslim subjects living in their land.
In India, Qutb-ud-din Aibak imposed jizya on non-Muslims for the first time.
Source: Tamil Nadu NCERT