Which one of the following is incorrect in respect of Local Government in India ?

Option B is incorrect because the 73rd and 74th Constitutional Amendment Acts (1992) mandate that 'not less than one-third' (approximately 33.3%) of the total number of seats in local bodies must be reserved for women (Articles 243D and 243T). A specific figure of 30% is factually incorrect as it is below the constitutional minimum. While local government is often called the 'third tier,' statement A is technically correct as they are not sovereignly 'independent' in the federal system like the Union or States, being subjects under State Legislatures.