the panchayat samiti at the block level comprises 100 villages
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Answer:
Panchayat samiti (also known as Block Development Council, Kshetra panchayat, Mandal panchayat, Taluka panchayat) are rural local governments (panchayats) at the intermediate level in panchayat raj institutions (PRI).
It has been said to be the "panchayat of panchayats".[1]
The 73rd Amendment defines the levels of panchayati raj institution as :[2]
District (or apex) level
Intermediate level
Base level
They operate at the tehsil (taluka) level and govern the villages of the tehsil that together are called a development block. The panchayat samiti is the link between the gram panchayat (village council) and the zila parishad (district board).[3] The name varies across states: mandal parishad in Andhra Pradesh, taluka panchayat in Gujarat, and mandal panchayat in Karnataka.