Statement 1: The 73rd Amendment Act mandates a three-tier system of Panchayats at the village, intermediate, and district levels. However, it exempts states with a population not exceeding 20 lakhs from having the intermediate level. Therefore, it is not mandatory for all states to establish a three- tier system; states with a population below the threshold can opt for a two-tier system. Statement 1 is incorrect. Statement 2: The 73rd and 74th Amendment Acts provide for direct elections to all seats in Panchayats and Municipalities, respectively, and stipulate a uniform five-year term of office for these bodies. Statement 2 is correct. Statement 3: Both the 73rd and 74th Amendment Acts mandate the reservation of not less than one-third of the total number of seats for women in every Panchayat/Municipality, including the seats reserved for Scheduled Castes and Scheduled Tribes. It also mandates reserving one-third of the total number of offices of chairpersons for women at all levels. Statement 3 is correct.