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Option 4 : 243 K
- Panchayati Raj was introduced to the Indian Constitution by the 73rd Constitutional Amendment Act.
- There are three tiers in the Panchayati Raj structure.
- These 3 tiers are Gram Panchayat, Zila Parishad, and Panchayat Samiti.
- Gram Panchayat is at the village level, Panchayat Samiti at the block level and Zila Parishad at the district level.
| S.NO | Articles | Explanations |
| 1 | 243 H | Powers to impose taxes by and funds of panchayats |
| 2 | 243 J | Audit of accounts of panchayats |
| 3 | 243 F | Disqualification of membership |
| 4 | 243 K | Elections to the panchayats |
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