Concept:The Mahalwari and Ryotwari systems were two different land revenue systems introduced by the British in India.
Explanation:Statement (A) correctly states that Mahalwari was devised for the North-Western provinces of Bengal Presidency, while Ryotwari was devised for British territories in the South.
Statement (B) correctly explains the difference: In Mahalwari, the village headman collected and paid revenue for the whole village (Mahal) to the Company.
In Ryotwari, the British made direct settlements with individual cultivators (ryots).
Both statements are accurate and highlight key differences between the two systems.
Answer:C. Both (A) and (B) correctly explain differences between the two revenue systems.