Section 198(1)(a) in Tamil Nadu Panchayats Act, 1994
(a)the principles which should govern, -(i)the distribution between the State and Panchayats of the net proceeds of the taxes, duties, tolls and fees leviable by the Government which may be divided between them and allocation between the District Panchayats, Panchayat Union Councils and Village Panchayats of their respective shares of such proceeds;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to, or appropriated by, the Panchayats;(iii)the grants-in-aid to the Panchayats, from the Consolidated Fund of the State;