In ancient India the irrigation tax was called

The correct answer is (c), Udranga.

Udranga was a tax levied on land in ancient India. It was a form of land revenue that was paid to the king or the government. The amount of udranga that was paid depended on the size of the landholding and the quality of the land.

Udranga was one of the most important sources of revenue for the government in ancient India. It was used to fund the government’s activities, such as the construction of roads, canals, and temples.

The other options are incorrect.

(a) Bidakabhagam was a tax levied on the sale of goods.
(b) Hiranya was a tax levied on gold.
(d) Uparnika was a tax levied on the use of roads.