Which of the following statements is true ?

Which of the following statements is true ?

The Panchayat system exists in all states of India except Nagaland, Meghalaya and Mizoram. It also exists in all Union Territories except Delhi
The Panchayat system is introduced by India by the Constitution 74th Amendment Act, and envisages a three tier system of Local Governance
Panchayat system is not provided for states having less than 2 million population
Gram Panchayat can continue for 3 years from the date of election
This question was previously asked in
UPSC CAPF – 2014
The correct option is A, as it is the only true statement regarding the Panchayat system in India.
– Statement A is true. The provisions of Part IX (Panchayats) introduced by the 73rd Amendment generally apply to all states, but Article 243M provides for exceptions. Nagaland, Meghalaya, and Mizoram, certain scheduled areas in other states, and the hill areas of Manipur where District Councils exist are exempted. The provisions also do not apply to the Union Territory of Delhi.
– Statement B is false. The Panchayat system was introduced by the Constitution (73rd Amendment) Act, 1992, not the 74th Amendment (which deals with Urban Local Bodies). It does envisage a three-tier system (Gram Panchayat at village level, Panchayat Samiti at block level, and Zila Parishad at district level), but states with a population not exceeding twenty lakh (2 million) may not constitute the intermediate level.
– Statement C is false. The Panchayat system *is* provided for states having less than 2 million population, but the intermediate level (Panchayat Samiti) is optional for such states (Article 243B).
– Statement D is false. The duration of every Panchayat is fixed at five years from the date appointed for its first meeting (Article 243E).
The 73rd Amendment Act gave constitutional status to Panchayati Raj institutions, making it mandatory for states to establish Panchayats as units of self-governance. This was a significant step towards democratic decentralization in India.