The lowest level of the three-tier Panchayati Raj system is the:

The Gram Panchayat, at the village level, is the lowest and most basic unit of the three-tier Panchayati Raj system.

The three tiers:

• Village level: Gram Panchayat.
• Intermediate level: Panchayat Samiti (known by different names in different states).
• District level: Zilla Parishad.

Composition of the Gram Panchayat:

• Members (Panchs) are directly elected by the voters of the village, ward by ward.
• The head is called the Sarpanch, Pradhan or Mukhiya, depending on the state.
• Seats are reserved for Scheduled Castes, Scheduled Tribes and women.

Gram Sabha:

• The Gram Sabha consists of all persons registered in the electoral rolls of the village.
• It is the body to which the Gram Panchayat is accountable.
• It approves plans, selects beneficiaries of schemes and conducts social audits.

Functions of the Gram Panchayat:

• Providing drinking water, sanitation, street lighting and village roads.
• Maintaining public property, such as ponds, wells and community halls.
• Implementing schemes such as MGNREGA, housing and sanitation programmes.
• Keeping records of births and deaths.
• Preparing the Gram Panchayat Development Plan.

Sources of income:

• Grants from the central and state governments, including Finance Commission grants.
• Local taxes and fees, such as house tax, water charges and market fees.

Number of Gram Panchayats:

There are more than 2.5 lakh Gram Panchayats in India.

Constitutional basis:

• Article 243B provides for panchayats at the village, intermediate and district levels.
• Article 243(g) defines a "village" as a village specified by the Governor by public notification.

Small states:

States with a population of less than 20 lakh need not have the intermediate level, but the village level is always required.

Why not the other options?

• ✗The intermediate and district levels are the middle and top tiers.
• ✗There is no divisional level in Panchayati Raj.