- Statement A is true. The provisions of Part IX (Panchayats) introduced by the 73rd Amendment generally apply to all states, but Article 243M provides for exceptions. Nagaland, Meghalaya, and Mizoram, certain scheduled areas in other states, and the hill areas of Manipur where District Councils exist are exempted. The provisions also do not apply to the Union Territory of Delhi. - Statement B is false. The Panchayat system was introduced by the Constitution (73rd Amendment) Act, 1992, not the 74th Amendment (which deals with Urban Local Bodies). It does envisage a three-tier system (Gram Panchayat at village level, Panchayat Samiti at block level, and Zila Parishad at district level), but states with a population not exceeding twenty lakh (2 million) may not constitute the intermediate level. - Statement C is false. The Panchayat system is provided for states having less than 2 million population, but the intermediate level (Panchayat Samiti) is optional for such states (Article 243B). - Statement D is false. The duration of every Panchayat is fixed at five years from the date appointed for its first meeting (Article 243E).