The correct option is D Panchayats
As per article 243 D, 1/3 seats of Panchayati Raj Institutions and 1/3 offices of chairperson at all level of Panchayati Raj Institutions are reserved for women. Andhra Pradesh, Bihar, Uttarakhand, Rajasthan, Chattisgarh, Tripura, Jharkhand, Kerala, Maharashtra, Orissa have implemented 50% reservation for women in Panchayati Raj Institution.