Name the top tier institution of the Panchayati Raj in India. Highlight any six functions of this institution.
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The system has three levels: Gram Panchayat (village level), Mandal Parishad or Block Samiti or Panchayat Samiti (block level), and Zila Parishad (district level). It was formalized in 1992 by the 73rd amendment to the Indian Constitution.
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