The Panchayati elections are scheduled in the month of September 2018 in Punjab. Consider the following statements about the Panchayati Raj Institutions. Which of them is incorrect?

• A. The term of the office to the Panchayat at every level is 5 years.
• B. The direction and control of preparation of electoral roles and conduct of all elections to Panchayats shall be vested in the Election Commission of India.
• C. The State legislature may make provisions with respect to all matters relating to elections to the Panchayats.
• D. The 73rd Amendment Act provides for the reservation of not less than one-third of total number of seats for women (including number of seats reserved for women belonging to SC / ST).