What does Zilla Parishad do?
A.Makes development plan at the district level
B.With the help of panchayat Samiti, it also regulates the money distribution among all the gram panchayats
C.Both A and B
D.None of them

Hint:The three-tier system of Panchayat Raj was provided by the 73rd constitutional amendment act of 1992 that came into force in 1993. The Gram Sabha at the village level and intermediate block and district levels panchayats to be constituted whereas Zilla Parishad will function as a district council.

Complete answer: Zilla Parishad makes development plans at the district level as well as regulates the money distribution among all the gram panchayats with the help of Panchayat Samiti.
The eleventh schedule of the constitution of India entrusts the Zilla Parishad with the responsibility of implementation of schemes for social justice and social development. Land and their improvements, minor irrigation, fisheries, agriculture, minor forest produce, social forestry, small scale industries, animal husbandry, khadi and other cottage industries, fuel, fuel and fodder, non-conventional energy, rural electrification, drinking water, technical and vocational training, poverty, alleviation programs, health and sanitation, women and child development, family and social welfare and welfare of the weaker sections of the society, all these matters are included in social development and social justice. The functioning of gram Sabha and block-level councils are also supervised by the Zilla Parishad. In the district, the budgets of Samiti are approved by the Zilla Parishads. The funds that are given to the Panchayat Samiti by the government are distributed by Zilla Parishads. The functions of Panchayat Samiti in the districts are also supervised by the Zilla Parishad.

Hence, the correct answer is option (C).

Note: Right after independence the efforts to organize and develop rural local self-government was seen and the 73rd amendment act of 1992 was the result of the most notable recommendation committee and their reports like the Balwant Rai Mehta committee of 1958, the GVK Rao committee of 1985, and the Ashok Mehta committee of 1978.