The correct answer is (a).
Members of Panchayats are elected directly by the people of the village or group of villages. The elections to Panchayats are conducted by the State Election Commission. The Central Government may by law authorize a Panchayat to levy taxes. Every Panchayat continues for five years from the date of its first meeting.
(a) is not correct because members of Panchayats are elected directly by the people of the village or group of villages, not by the Gram Sabha. The Gram Sabha is a body of all the adult members of a village or group of villages. It is a forum for villagers to discuss and decide on matters of common interest. The Gram Sabha has the power to recommend to the Panchayat measures for the development of the village or group of villages.