The Panchayati Raj System structurally established in India by the $73\text{rd}$ Amendment Act features how many tiers?

The $73\text{rd}$ Constitutional Amendment Act of 1992 established a uniform three-tier system of Panchayati Raj across the country, consisting of the Gram Panchayat at the village level, Panchayat Samiti at the intermediate level, and Zilla Parishad at the district level.