Question

Which mughal emperor divided his empire into provinces for the very first time?

Answer 1

the mughal emperor that divided their empire into a number of provinces is the gupta empire
hope this answer helped you

Answer 2

Akbar the great is the right answer.  

During his reforms, emperor Akbar divided the Mughal empire into several provinces or the subas. In the years between  1572-1580, emperor Akbar took several administrative reforms thus he divided empire into subas as a part of his reform program. All these provinces or subas were administered by the Subedars who were responsible for the military and political function in their provinces. The initial number of the provinces were twelve but by the end of his reign, the number increased to 15 subas.