Explanation:

The 73rd Amendment (together with the 74th) was called ‘a silent revolution’ for various reasons.
mportant mandatory provisions were:

The establishment in every state (except those with populations below 2 million) of panchayats at the village, intermediate and district levels (Article 243B).
Direct, elections to all- seats in the panchayats (lowest elective tier) at all levels (Article 243 C).
Compulsory elections to panchayats every five years.
If a panchayat was dissolved prematurely, elections must be held within six months, with the newly elected members serving the remainder of the five year term (Article 243E).
Reservation of seats in all panchayats at all levels for SCs/ STs (Article 243D).
Reservation of one—third of all seats in all panchayats at all levels for women, with the reservation for women applying to the seats reserved for SC/STs (Article 243D).
Indirect elections to the position of panchayat chairperson at the intermediate and district levels (Article 243C).
Reservation of the position of panchayat chairperson at all levels for SC/STs in proportion to their share in the state population (Article 243D).
Reservation of one-third of the positions of chairperson at all three levels for women (Article 243D).
The discretionary provisions were:

The transfer of powers and functions to Gram Sabha.
The mode of election of chairperson of a panchayat at village level.
Reservation of OBCs.
To decide the taxes, duties, tolls and fees for which a panchayat shall be authorised.
To make provision for maintenance of accounts and auditing of panchayats