Q. In context of administration of Vijayanagar kingdom, Rajyas were divided into
Answer: Kottam
Notes: The structure of tax collection in Vijayanagar empire: The empire was divided into five main rajyas or mandalam (provinces) which were divided into regions (Kottams). These were further divided into counties (Nadus) which were again sub-divided into municipalities (Sthales). To facilitate tax administration at the lowest level, a separate department Niyoga) was assigned with the function of tax collection duly supervised by feudal landlords (Goudas) and Karanikam (accountants).