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Though the basic structure of the PRIs is identical across the states of India, it is described via different nomenclatures in different states. Panchayats in every state has its own characteristics and even election procedures to these institutions are at variance.
A District Panchayat or Zilla Parishad is co terminus with the district. Each district has one Zilla Parishad.
Similarly Block Panchayats or Panchayat Samitis are co terminus with blocks of the said district.
A Block may have several villages within it, but Gram Panchayats are not necessarily co terminus with each village. Depending on the size of population (as a matter of fact, number of voters) a Gram is defined under the law with a specific geographical area, which may consist of a single village or a cluster of adjoining villages.
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