Detailed Solution:
The correct answer is “Both (A) and (R) are true and (R) is the correct explanation of (A)”.
The British Government introduced different land revenue systems in different parts of India. For example, the Permanent Settlement in Bengal, the Ryotwari System in the Madras and Bombay Presidencies, and the Mahalwari System in parts of northern India.
These different land revenue systems led to the creation of different classes within Indian peasantry, as each system had varying impacts on land ownership, cultivation practices, and peasant status.