Mahindra, Deere, Kubota , New Holland and any other tractor maker that I know of manufactures their own filters. The filters are made to each makers specs by companies like wixs, baldwin, fram and fleetguard, so there are aftermarket filters that are as good or better than the OEM's. Just be careful to get one that specs correctly or saving a little can cost you a lot. Just my $.02
I will spend the big$ for a factory filter during the warrantee period. I have been down the aftermarket road and had warrantee issues that cost a lot of money. For an extra 15$ it is not worth the hassle or cost if something goes wrong.
Wix filter 51348 at an auto parts store is the replacement also at a third of the cost!
You can read my review on the Wix filter here. They are not equivalent.
Amazon.com: scubafc's review of Wix 51348 Spin-On Oil Filter, Pack of 1
**** Impressed with the wix filter. Oil looks cleaner compared to checking it with the factory filter.