The Zila Panchayat or District Council or Mandal Parishad or District Panchayat is the third tier of the Panchayati Raj system and functions at the district levels in all states. Zila Parishad is an elected body. Block Pramukh of Block Panchayat are also represented in Zila Parishad. The members of the State Legislature and the members of the Parliament of India are members of the Zila Parishad. The Zila parishad is the top most tier of the panchayat raj system and acts as the link between the state government and the gram panchayat.
Zila parishad are Panchayats at Apex or District Level in Panchayat Raj Institutions
The 73rd Amendment is about Governments' (which are also known as Panchayati Raj Institutions 
- Panchayat at District (or apex) Level
- Panchayat at Intermediate Level
- Panchayat at Base Level
The chairmen of all the Panchayat Samitis under the district are the ex officio members of Zila Parishad. The parishad is headed by a president and a vice-president.
The deputy chief executive officer from General Administration department at district level is ex-officio secretary of Zila Parishad.
The chief executive officer, who is an IAS officer or senior state service officer, heads the administrative setup of the Zila Parishad. He/ She supervises the divisions of the parishad and is assisted by deputy CEOs and other officials at district- and block-level officers.
The chief executive officer (CEO), who is an IAS or IDES or a state civil service officer, heads the administrative machinery of the Zila Parishad. He may also be district magistrate in some states. The CEO supervises the divisions of the parishad and executes its development schemes.
- The Zila Parishad is an official body that coordinates the activities of the Panchayats in all its developmental activities,such as minor irrigation works, vocational and industrial schools, village industries, sanitation and public health among others.
- It advises the State Government on all matters relating to the Gram Panchayats and Panchayat Samitis under its supervision and the needs of the rural population living therein.
- It also supervises the work of the Panchayats. It also dose the scrutiny of the budget estimates of Panchayat Samitis in some states like Assam,Bihar and Punjab.
- It functions mostly through various Standing Committees, which oversee and coordinate the common programmes of the villages under its jurisdiction.
Sources of income
- taxes on water, pilgrimage, markets, etc. Fixed grant from the State Government in proportion with the land revenue and money for works and schemes assigned to the Parishad. The Zila Parishad can collect some money from the panchayats with the approval of the government.
- Our Civic Life (Civics and Administration) Maharashtra State Bureau of Textbook Production and Curriculum Research, Pune