The document summarizes the Panchayati Raj system of local governance in India. It describes the roles and responsibilities of the Gram Sabha (village assembly), Gram Panchayat (village council), and the three-tier system of local governance including Gram Panchayat at the village level, Panchayat Samiti at the block level, and Zila Parishad at the district level. Key responsibilities of the Gram Panchayat include maintenance of village infrastructure, collection of local taxes, and implementation of government development programs approved by the Gram Sabha.