The correct option is C Panchayat Samiti is the governing body of a Taluk, and Gram Panchayat is the governing body of a village.
The village Panchayats or Gram Panchayats are the basic units of the Panchayat Raj. The leader of a village Panchayat, who is known as Sarpanch, is a member of the village. The Sarpanch, along with other members, is elected directly by the villagers. At the next level, a group of villages forms a Block or Taluk. The governing body in a Taluk is known as the Panchayat Samiti. The Panchayat leader of each village votes and elects a leader for the Panchayat Samiti. It helps in implementing the development programmes for each village. It is the bridge between the village Panchayat and the highest body of the Panchayat Raj, i.e., the Zila Parishad.