Panchayat samiti is a rural local government (panchayat) body at the intermediate tehsil (taluka/mandal) level in India. It works for the villages of the tehsil that together are called a development block. It has been said to be the "panchayat of panchayats". The 73rd Amendment defines the levels of panchayati raj institution asĀ : No Level Intermediate level Base level The panchayat samiti is the link between the gram panchayat (village council) and the zila parishad (district board). The name varies across states: mandal parishad in Andhra Pradesh, taluka panchayat in Gujarat, and mandal panchayat in Karnataka. From Wikipedia