constitutional status to the Panchayati Raj institutions. This amendment was extended to Panchayats in the tribal areas of eight states, namely: Andhra Pradesh, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Odisha, and Rajasthan beginning on 24 December 1996. This amendment contains provisions for the devolution of powers and responsibilities to the panchayats, both for the preparation of economic development plans and social justice, as well as for implementation in relation to 29 subjects listed in the eleventh schedule of the constitution, and the ability to levy and collect appropriate taxes, duties, tolls and fees. The Act aims to provide a three-tier system of Panchayati Raj for all states having a population of over two million, to hold Panchayat elections regularly every five years, to provide seats reserved for scheduled castes, scheduled tribes and women, to appoint a State Finance Commission to make recommendations regarding the financial powers of the Panchayats, and to constitute a District Planning Committee. Gram panchayat sabha The Sarpanch is its elected head. The members of the gram panchayat are elected directly by the voting-age village population for a period of five years. Sources of income Taxes collected locally such as on water, place of pilgrimage, local Mandirs (temples,mosques, church), and markets A fixed grant from the State Government in proportion to the land revenue and money for works and schemes assigned to the Parishads Donations Block level panchayat or Panchayat Samiti Just as the tehsil goes by other names in various parts of India, notably mandal and taluka, there are a number of variations in nomenclature for the block panchayat. For example, it is known as Mandal Praja Parishad in Andhra Pradesh, Taluka Panchayat in Gujarat and Karnataka, and Panchayat Samiti in Maharashtra. In general, the block panchayat has the same form as the gram panchayat but at a higher level. Composition Membership in the block panchayat is mostly ex-official; it is composed of: all of the Sarpanchas (gram panchayat chairmen) in the Panchayat Samiti area, the MPs and MLAs of the area, the Sub-District Officer (SDO) of the sub-division, co-opt members (representatives of the SCs , STs and women), associate members (a farmer from the area, a representative of the cooperative societies and one from marketing services), and some elected members. However, in Kerala, block panchayat members are directly elected, just like gram panchayat and district panchayat members. The Panchayat Samiti is elected for a term