Detailed Explanation:

Answer: Option 1 — It was considered a source of income for the State, a sort of tax paid by the people.

During the Gupta period, Vishti (forced labour) was recognized as a legitimate fiscal obligation where subjects rendered compulsory labour services to the State in lieu of tax payment. The Junagadh inscription explicitly lists Vishti alongside other revenue sources like Bali (tribute) and Bhaga (share of produce), confirming its status as a state income mechanism.

✅ Option 1 – Correct: Vishti was indeed regarded as a tax-in-kind, a compulsory labour service that constituted a revenue source for the State during the Gupta administration.

❌ Option 2 – Incorrect: Vishti was prevalent across the Gupta Empire, including Madhya Pradesh and Kathiawar regions, as evidenced by inscriptional records from Junagadh (Kathiawar).

❌ Option 3 – Incorrect: Being a form of forced extraction, Vishti did not entitle labourers to any wages; it was an unpaid compulsory service obligation.

❌ Option 4 – Incorrect: There is no historical evidence suggesting that the burden of Vishti was specifically assigned to the eldest son; it was a general obligation imposed on the subject population.

📝 Short Notes: Taxation System in Gupta Period

• The Gupta revenue system was largely agrarian-based, with land revenue being the primary source of state income.
• Taxes were collected both in kind (grain, produce) and in cash depending on regional practices.
• Forced labour (Vishti) was particularly burdensome on lower social strata and peasant communities.
• The Allahabad Pillar Inscription and various land grant records provide detailed insights into Gupta fiscal administration.