With reference to the "Amara-Nayaka system", which one of the following statements is not correct ?

The Amara-Nayaka system was a significant political innovation of the Vijayanagara Empire, likely influenced by the iqta system of the Delhi Sultanate [3]. Amara-nayakas were military commanders assigned specific territories by the Raya to govern and collect taxes from peasants, craftspersons, and traders [1]. They were permitted to retain a portion of this revenue for their personal use and to maintain a mandated contingent of horses and elephants for the king's service [3]. Contrary to statement 4, historical evidence confirms that these commanders were indeed expected to use a portion of their revenue for the maintenance of temples and irrigation works [1]. They also demonstrated their loyalty by providing gifts to temples and appearing annually at the royal court with tributes [1]. Therefore, the claim that they were not allowed to use revenue for temple maintenance is incorrect.

Sources

1. [1] THEMES IN INDIAN HISTORY PART II, History CLASS XII (NCERT 2025 ed.) > Chapter 7: An Imperial Capital: Vijayanagara > 2.3 The rayas and the nayakas > p. 175
2. [3] https://ykcollege.ac.in/wp-content/uploads/2020/04/ADMINSTRATION-OF-VIAJANAGAR-converted.pdf