The correct option is D Zila Parishads are headed by the District Collector.
Each villager voices his/her opinion about the governance of the village in a village assembly known as Gram Sabha. The Gram Panchayat is accountable to the Gram Sabha. A group of villages together forms a Taluk. The governing body in a Taluk is known as a Panchayat Samiti. The Panchayat leaders of each village vote and choose a leader for the Panchayat Samiti. It is the bridge between the village Panchayat and the highest body of the Panchayat Raj, i.e., the Zila Parishad. The Zila Parishad looks after the administration of the rural areas at the district level.