States and union territories of India are subdivided into
districts (zilla), numbering 797 as of November 2023. A district, formally designated a revenue district, serves as the primary administrative unit of a state or union territory. Each district is headed by a civil servant, usually from the
Indian Administrative Service, known variously as the
District Collector,
District Magistrate, or
Deputy Commissioner, depending on the state. The office combines land revenue administration with magisterial and general executive responsibilities. Although created as a revenue unit, district boundaries are widely adopted by other departments—such as police, education, health, and rural development—for administrative efficiency, making the district a multipurpose jurisdiction. Police administration within a district is under the
Superintendent of Police (SP), typically an officer of the
Indian Police Service. Police districts are generally coterminous with revenue districts, though in some states a single revenue district may contain more than one police district, or a police district may cover only a subdivision of a revenue district. A
forest division is different from a revenue district. Its boundaries vary from state to state and may encompass multiple revenue districts or only a portion of one. Management of forests and wildlife resources within the
forest division rests with the Divisional Forest Officer (DFO), an officer of the
Indian Forest Service. Sectoral development functions are carried out by district-level officers of various line departments of the state government, including Public Works, Health, Education, Agriculture, Animal Husbandry, Social Justice, Urban Development, Panchayati Raj, and Rural Development. These officials usually belong to the respective state civil services.
Subdivisions Subdistricts A
tehsil (also known as
taluk,
taluka, or
mandal) is a sub-district unit in India, functioning mainly for land and revenue administration. It is headed by a
tehsildar, who oversees land records, revenue collection, and related functions. In some cases, tehsils overlap with
community development blocks. Tehsils fall under the revenue department, while blocks come under the rural development department and are headed by a Block Development Officer (BDO), serving different administrative purposes over similar areas. Each tehsil is divided into revenue circles or directly into
revenue villages. A
revenue circle, headed by a circle officer or revenue inspector, oversees revenue collection and land records, and consists of multiple
revenue villages, the lowest unit in the land revenue system.
Development Blocks Each district is divided into
Blocks, also known as
Community Development Blocks (CD Block), purely for the purpose of rural development administration. Each Block comprises several rural subdivisions (
Panchayats) and is headed by a
Block Development Officer (BDO), who is an officer of the state civil service. ==Local government==