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 as : * No Level * Intermediate level * Base level