scsims,
If it is a 4 cylinder engine with no turbo, it is Tier II. If it is a 3 cylinder turbocharged, it is Tier III. The 5525 is one of very few Mahindras that have multiple engine filter requirements depending on build date. Your tractor should use p/n 000020316E05 or 006008549C1 for an oil filter. Tier 3 uses 006008803F1 or 006002508F1. Unfortunately, I am not sure if the Tier III filter will work properly on the Tier II engine. Just my $.02