Section 241(1)(a) in Andhra Pradesh Panchayat Raj Act, 1994
(a)the principles which should govern -(i)the distribution between the State and the said Gram Panchayats and Parishads of the net proceeds of the taxes, duties, tolls and fees leviable by the State, which may be divided between them and the allocation between the said Gram Panchayats and Parishads at all levels of their respective shares of such proceeds;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to or apportioned by, the said Gram Panchayats and Parishads;(iii)the Grant-in-Aid to the said Gram Panchayats and Parishads from the Consolidated Fund of the State;