Correct option is A
The 73rd Constitutional Amendment Act, 1993 was a landmark reform that provided a constitutional status to the Panchayati Raj system, decentralizing governance and empowering local government bodies at the village level. However, the Act does not apply to Nagaland, Meghalaya, and Mizoram, as well as certain other areas under the Sixth Schedule of the Constitution (tribal areas). These areas have their traditional systems of governance, which are protected due to their unique socio-cultural and tribal contexts. Local governance in these states follows different structures which were preserved even after the implementation of the 73rd Amendment elsewhere in India.