• State legislature should decide the powers of gram sabhas.

• All states must have panchayats at the village level. But state legislatures can decide if they want panchayats also at the intermediate (block, taluka etc) and district levels.

• All seats in village panchayats and intermediate panchayats shall be filled by direct election. The seats in the district panchayat can be filled in a manner decided by the state legislatures.

• Seats shall be reserved for candidates from scheduled castes and scheduled tribes in every panchayat. Not less than one-third of the seats shall be reserved for women.

• Every panchayat shall continue for five years. If dissolved before its expiry, a new panchayat must be elected within six months.

• The governor of a state shall constitute a finance commission to decide how revenue from taxes and duties should be distributed between the states and panchayats.

• Panchayati Raj institutions will deal with various subjects, including social forestry, housing, drinking water, fuel and fodder, rural electrification, poverty alleviation programmes and public distribution and community assets.

JPC recommendations

• The gram sabha cannot exercise any powers and that it can perform certain functions. The details of such functions can be laid down by the state legislature.

• The entire country should have a uniform three-tier system of panchayats -- village, intermediate and district panchayats.

• All seats in panchayats at all levels should be filled by direct elections. But only the chairperson of the village panchayat should be chosen by direct election.