Chhattisgarh is divided into administrative units called:

Districts
Provinces
Municipalities
Mandals

Chhattisgarh is divided into administrative units called districts. A district is a territorial division of a country or state, typically having a population of several hundred thousand and governed by a district officer. Districts are usually further subdivided into smaller units, such as tehsils or talukas.

Provinces are larger territorial divisions of a country, typically having a population of several million. Provinces are usually further subdivided into smaller units, such as districts or counties.

Municipalities are urban areas that have a local government. Municipalities are usually further subdivided into smaller units, such as wards or precincts.

Mandals are administrative units in India that are smaller than districts. Mandals are usually further subdivided into smaller units, such as villages or towns.

The correct answer is districts.