Sources of revenue for Panchayats in Sikkim include:

The correct answer is: d) All of the above.

Panchayats in Sikkim have a number of sources of revenue, including:

• Own taxes and fees: Panchayats can levy taxes and fees on a variety of items, such as land, property, and businesses.
• Grants from state and central governments: The state and central governments provide grants to Panchayats to help them fund their activities.
• Share of state revenues: Panchayats receive a share of the state’s revenue, which is allocated to them based on a formula.

These sources of revenue allow Panchayats to fund a variety of activities, such as:

• Providing basic services, such as water, sanitation, and electricity
• Maintaining roads and bridges
• Promoting economic development
• Providing social welfare services

Panchayats in Sikkim play an important role in local governance. They are responsible for a wide range of functions, and their revenue sources reflect this. The sources of revenue listed above allow Panchayats to fund their activities and provide essential services to their communities.