The correct option is D Zila level
The village Panchayats or Gram Panchayats are the basic units of the Panchayat Raj. At the next level, a group of villages together forms a Block or Taluk. The governing body in a Taluk is known as the Panchayat Samiti. The highest body of the Panchayat system is the Zila Parishad. The chairmen of all the Panchayat Samitis form the members of the Zila Parishad and are headed by the District Collector.