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• Under Panchayat Raj system the lowest unit is gram Sabha.
  
• A Gram Sabha consists of members that include every adult of the village. It is generally formed in villages with population at least exceeding 1500 people.
  

A Gram Panchayat is the cornerstone of a local self-government organization in India of the Panchayati Raj system at the village or small town level and has a sarpanch as its elected head. Gram Sabha consists of the entire adult with age above 18 members of a village or a cluster of villages. It is generally formed in villages with the population at least exceeding 1500 people.

Article  40 of the Constitution which enshrines one of the Directive Principles of State Policy lays down that the State shall take steps to organize village panchayats and endow them with such powers and authority as may be necessary to enable them to function as units of self-government. In the light of the experience in the last forty years and in view of the shortcomings which have been observed, it is considered that there is an imperative need to enshrine in the Constitution certain basic and essential features of Panchayati  Raj Institutions to impart certainty, continuity, and strength to them.

In 1989 the central government introduced two constitutional amendments. Later in 1992, the 73rd and 74th constitutional amendments were passed by the parliament. The 73rd amendment is about rural local government which is also known as Panchyati Raj Institutions and the 74th amendment made the provisions related to urban local govt known as Nagarpalikas. The 73rd and 74th amendments came into force in 1993.

The minimum age limit for a person to be a member of the Panchayat Samiti is 21 years. It is the local government body at the tahsil level in the India. It joints between the Gram Panchayat and Zilla Parishad. It is called as Mandal Panchayat in Karnataka and Taluka Panchayat in Gujarat.

It is the second layer of the three-tier Panchayat system. It’s member elected for five years. The members are all the pradhans of the Gram Panchayat within the block area.

Local Governance in India has been formalized under the Panchayati Raj System since 1992. The Panchayati Raj system is a three-tier system with elected bodies at the village, taluka and district levels.

The Zila Panchayat or District Council or Zilla Parishad or District Panchayat is the third tier of the Panchayati Raj system. Zila Parishad is an elected body. 

Democratic decentralization covers a system of governance in which citizens of any locality possess the right to hold local public officials accountable through various democratic means.

A Nyaya Panchayat is a system of dispute resolution at and is created at the village level in India. Nyaya panchayats can be endowed with functions based on broad principles of natural justice and can tend to remain procedurally as simple as possible. They can be given civil and minor criminal jurisdiction. But they should never follow civil and criminal procedure code in toto.

The Block Development Officer (BDO) is the Executive Officer of the Panchayat Samiti. He runs the day to day administration of the Samiti. Besides this, there is a Panchayat Officer. The Executive Officer and the Panchayat Officer work in co-operation with each other. Though there are specialised officers for each department in the Panchayat Samiti, BDO has to ensure that there is coordination among various wings.

The 73rd and 74th CAA deal with local self government in rural and urban areas respectively. They provide for the reservation of not less than one-third of the total number of seats for women including the number of seats reserved for women belonging to the SCs and the STs.