The 73rd Constitutional Amendment Act of 1992 introduced Part IX into the Constitution, significantly strengthening Panchayati Raj. It mandated the creation of State Election Commissions to ensure independent conduct of panchayat elections, thereby preserving their autonomy. Furthermore, it provided for the establishment of State Finance Commissions to review the financial position of Panchayats and recommend devolution of funds from the state to local bodies. While Article 243-ZD, added by the 74th Amendment, deals with District Planning Committees, the 73rd Amendment focuses on the structure, powers, and functions of Panchayats and does not directly establish these committees itself, though it lays the groundwork for decentralized planning. However, the Act did envisage the constitution of bodies for district planning.