Which one of the following is incorrect in respect of Local

Which one of the following is incorrect in respect of Local Government in India?

1. According to the Indian Constitution, local government is not an independent tier in the federal system.
2. 30% of the seats in local bodies are reserved for women
3. Local government finances are to be provided by a Commission
4. Elections to local bodies are to be determined by a Commission

According to 73rd amendment act 1993, under article 243D, not less than 1/3rd i.e., 33% seats should be reserved for women.