Kumar, Chandra Shekhar Sharma, Manoj Singh, Nilay Kuamr and Rao, S. Mohit  <br/><br/>
Fiscal devolution and fiancés of rural local bodies in India  

 - The Journal of Governance  
 - 30, Jul, 2025: p. 111-148 
<br/><br/> The enactment of the 73th constitutional amendment act in 1993 conferred constitutional recognition on Panchayats, establishing them the third tier of governance in India. Panchayats, encompassing more than 6 lakh villages accounting for around 70 percent of India’s population are elected rural local bodies (RlBs) entrusted with the responsibility of planning and implementing development activities at the grassroots level. As Institutions of local self government, they play a pivotal role in addressing the everyday needs of rural communities and are instrumental in driving inclusive and participatory development. As a committed signatory to United nations 2030 agenda for sustainable development strengthening Panchayats is critical for India to realize the sustainable development goes (SDGs) as they plan and implant the scheme relating to key sectors such as poverty alleviation, health, education, water and sanitation, gender equality, and suitable livelihoods.