The 73rd Constitutional Amendment Act (1992) deals with the establishment of the Panchayati Raj system in India and provides for the following:
However, (A) A two-tier system of Panchayati Raj is incorrect, as the 73rd Amendment provides for a three-tier system of Panchayati Raj at the village, intermediate, and district levels.
Therefore, the correct answer is (D): (B), (C) and (D) only.