The 73rd Constitutional Amendment Act 1992 constitutionally recognised the Panchayati Raj System in India. This amendment helped promote decentralisation of power especially in the local form of governance and give power to local bodies and make sure democratic participation is encouraged at grassroots level. In this article, we are going to cover all about the 73rd Constitutional Amendment Act 1992.
73rd Constitutional Amendment Act
The Panchayati Raj System acts at the level of local governance. The system is divided into three tiers: Gram Panchayat at village level, Mandal Parishad or Block Samiti of Panchayat Samiti and Zila Parishad at District level.
The 73rd Amendment Act helped Panchayati Raj System get a constitutional status in 1992.
At present, Panchayati Raj System exists in almost all states in India except Nagaland, Meghalaya and Mizoram as well as Delhi.
Also Check: 103rd Constitutional Amendment Act
73rd Amendment Act Features
Following are the features of 73rd Constitutional Amendment Act:
- Gram Sabha (Article 243A): The Gram Sabha consists of people listed in the electoral rolls of a village within a Panchayat’s jurisdiction. It forms the core of the Panchayati Raj system and may exercise powers and perform functions as provided by State legislation.
- Three-Tier System (Article 243B): The Constitution mandates a three-tier Panchayati Raj structure—village, intermediate, and district levels—for all States. However, States with populations below 20 lakhs can skip the intermediate level.
- Election of Members and Chairpersons (Article 243C): Panchayat members at all levels are directly elected. Chairpersons at the intermediate and district levels are elected indirectly from among elected members. The method of electing village-level Chairpersons is determined by the State.
- Reservation of Seats (Article 243D): Seats are reserved for Scheduled Castes and Scheduled Tribes in proportion to their population in each Panchayat. One-third of all seats are reserved for women. States may provide further reservations for backward classes.
- Duration of Panchayats (Article 243E): The standard term is five years. If dissolved prematurely, elections must be held unless the remainder of the term is less than six months.
- Disqualification of Members (Article 243F): A person is disqualified if deemed so under State law. However, those above 21 years of age cannot be disqualified solely for not having reached 25 years.
- Powers and Functions (Article 243G): State legislatures may empower Panchayats to function as institutions of self-government. This includes preparing plans for economic development, social justice, and implementing government schemes.
- Finances (Article 243H): States may allow Panchayats to collect taxes, receive State-assigned revenues, grants, and establish local funds.
- Finance Commission (Article 243I): The Governor appoints a Finance Commission to evaluate Panchayat finances and recommend tax-sharing principles and permissible levies.
- Audit of Accounts (Article 243J): State legislatures decide procedures for maintaining and auditing Panchayat accounts.
- State Election Commission (Article 243K): Responsible for preparing electoral rolls and conducting Panchayat elections in a free and fair manner.
- Application to Union Territories (Article 243L): The President may apply the 73rd Amendment to Union Territories with necessary modifications.
- Exempted States and Areas (Article 243M): The Act does not apply to Nagaland, Meghalaya, Mizoram, and certain scheduled and tribal areas, unless Parliament decides otherwise.
- Continuance of Existing Laws (Article 243N): Existing State laws related to Panchayats remain valid for one year post-implementation, unless repealed earlier.
- Judicial Non-Interference (Article 243O): Courts cannot interfere in Panchayat elections or challenge seat allocations and delimitation. Election disputes must follow procedures laid out by State law.
Also Check: 104th Constitutional Amendment Act
Panchayati Raj Structure
The Panchayati System in India has the following structure:
- Division into three-tier Panchayati Raj System: The 73rd Constitutional Amendment Act established a three-tier Panchayati Raj System in every state, including Panchayats at village, intermediate and district levels.
- Enable Uniformity: The decentralisation of power ensures uniformity in the structure of Panchayati Raj System all over the country.
- Optional for smaller states: A state with population not exceeding 20 lakh has the option to either constitute or not constitute Panchayats at intermediate level.
Last updated on November, 2025
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73rd Constitutional Amendment Act FAQs
Q1. What is the 73rd Amendment Act 1992?+
Q2. When was the Panchayati Raj System established in India?+
Q3. What is Gram Sabha?+
Q4. What are the Articles covered under the Panchayati Raj System?+
Q5. Which states have not adopted the Panchayati Raj System in India?+



