Explanation:

- Halivakara:

- This was a specific tax imposed on agriculture during the Gupta period. It was a plough tax paid by every cultivator who owned a plough.

- This term is most commonly associated with the taxation system under the Gupta rulers.

- Hiranya:

- This term generally refers to a tax paid in cash rather than in kind during ancient Indian periods.

- It was not specific to the plough tax under the Guptas.

- Sulka:

- This usually referred to customs or toll duties in ancient India.

- It doesn't directly relate to agricultural land or cultivation taxes like the plough tax.

- Kara:

- This is a generic term for tax during ancient times.

- It was not specifically the plough tax under the Gupta rule.