Section 261(1) in Telangana Panchayat Raj Act, 2018
(1)Notwithstanding anything in the relevant District Boards Act or any other law, the Government may, by notification and subject to such control, restrictions, conditions and reservations as may be specified therein, direct that any powers exercisable or functions performable by the District Board by or under the relevant District Boards Act or any other law for the time being in force including the powers to levy any tax or fees, shall be transferred to a Mandal Praja Parishad or a Zilla Praja Parishad and thereafter the Mandal Praja Parishad or the Zilla Praja Parishad as the case may be, shall exercise and perform the powers and functions transferred to it.