Under Article “243J” which of the following can make provisions to the maintenance of accounts by Panchayats?

Correct answer: (b) State Legislature

Explanation

Article 243J provides that the Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by Panchayats and the auditing of such accounts. Therefore, under Article 243J, rules related to accounts and audit of Panchayats are made by the State Legislature.