Correct Option: A

Though the Panchayati Raj system in India envisages a simple three-tier (Zilla Parishad, Panchayat Samiti and Gram Panchayat) structure of governance, there are several regional variations in this system. Generally, the structure is as follows: Zilla Panchayat; Block Panchayat or Panchayat Samiti; Gram Panchayat; Gram Sabha.Under the Constitution there can be only three tiers of the Panchayat. The Gram Sabha is not a tier of the PR system; it operates as a recommending body only.