Voluntary provisions include:
- Endowing the Gram Sabha with powers and functions at the village level.
- Determining the manner of election of the chairperson of the village panchayat.
- Giving representation to the chairpersons of the village panchayats in the intermediate panchayats or in the district panchayats (if no intermediate panchayats exist).
- Giving representation to the chairpersons of the intermediate panchayats in the district panchayats.
- Giving representation to members of Parliament (both Houses) and the state legislature (both Houses) in the panchayats at different levels falling within their constituencies.
- Providing reservation of seats (both members and chairpersons) for backward classes in panchayats at any level.
- Granting powers and authority to the panchayats to enable them to function as institutions of self-government (autonomous bodies).
- Devolution of powers and responsibilities upon panchayats to prepare plans for economic development and social justice; and to perform some or all of the 29 functions listed in the Eleventh Schedule.
- Granting financial powers to the panchayats, that is, authorizing them to levy, collect and appropriate taxes, duties, tolls and fees.
- Assigning to a panchayat the taxes, duties, tolls and fees levied and collected by the state government.
- Making the grants-in-aid to the panchayats from the consolidated fund of the state.
- Providing for constitution of funds for crediting all moneys of the panchayats.