Correct option is A
Panchayati Raj (Article 40) is mentioned in the Part IV (Directive Principles of State Policy) of the Constitution. Village has been accepted as the most primary unit of planning in Article 40.
An attempt has been made to embody the Panchayati Raj through the 73rd Constitutional
Amendment Act, 1993. This has been done because ' Bottom-UP Planning' is a goal that is yet to be achieved. Hence option (a) is the correct answer.