Which of the following was not a land related tax during the Mauryan period?

The correct answer is D, Shulk. Shulka was a duty on goods, collected at the gates of towns and at ferries and frontiers on trade, not on land or its produce. The Arthashastra places it under the revenue of the city and of trade, administered by officers such as the shulkadhyaksha, which is why it cannot be grouped with the land taxes.

Option A, bhaga, was the king's share of the produce of the field, the main land tax, commonly reckoned at about a sixth. Option B, bali, was an older tribute levied on the cultivator's holding and continued by the Mauryas. Option C, udaka or udakabhaga, was the water cess charged where state irrigation works watered the fields, and the rate depended on whether water was lifted by hand, by bullocks or from a channel. All three touch land; only the trade duty does not.