When was the third tier added to Indian Federal System?

1. A

   1990

   (a) 1990. No constitutional third tier was added in 1990.

2. B

   1991

   (b) 1991. The year of economic reforms, not the panchayat amendments.

3. C

   1992

   (c) 1992. The 73rd and 74th Constitutional Amendments of 1992 added Part IX and Part IXA—the third tier of rural and urban local government. That year is the official key.

4. D

   1993

   (d) 1993. 24 April 1993 is the date the 73rd Amendment came into force, not the year the third tier was added by law.

Summary. Official key is (c). The third tier was added by the 73rd and 74th Amendments in 1992. 1993 is commencement of the 73rd, not the year of addition.