The Zila Parishad ( District Council/ Zila Panchayat ) is the third tier of the Panchayati Raj system, functioning at the District levels in all the States. The members of the State Legislature and the Members of Parlianment are members of The Council, and acts as the link between the State government and the village -level Gram Panchayat.
The chief executive officer, a civil servant under IAS or State Administrative cadre, heads the administration of the Parishad and is nominated by the government. He/ she executes and supervises  the developmental schmes initiated in the divisions of the Parishad at both the district and village level.
The sources of income of Zila Parishad are --
(a)   Fixed grant from the State government in proportion to the land revenue and money levied on construction and irrigation schemes assigned to the Parishad.
(b)  Taxes collected from residential and commercial property, , revenue from markets, pilgrimage, waterworks, electricity, cattle, fairs and exhibitions,  etc.
(c)   The Zila Parishad can collect money from The Panchayats with the approval of theState and Cental government.