A tehsil (tɛɦsiːl, also known as tahsil, taluka, or taluk) is a local unit of administrative division in India and Pakistan. It is a subdistrict of the area within a district including the designated populated place that serves as its administrative centre, with possible additional towns, and usually a number of villages. The terms in India have replaced earlier terms, such as pargana (pergunnah) and thana. In Andhra Pradesh and Telangana, a newer unit called mandal (circle) has come to replace the system of tehsils. It is generally smaller than a tehsil, and is meant for facilitating local self-government in the panchayat system. In West Bengal, Bihar, Jharkhand, community development blocks are the empowered grassroots administrative unit, replacing tehsils. As an entity of local government, the tehsil office (panchayat samiti) exercises certain fiscal and administrative power over the villages and municipalities within its jurisdiction. It is the ultimate executive agency for land records and related administrative matters. The chief official is called the tehsildar or, less officially, the talukdar or taluka muktiarkar. Taluk or tehsil can be considered sub-districts in the Indian context. In some instances, tehsils overlap with "blocks" (panchayat union blocks or panchayat development blocks) and come under the land and revenue department, headed by the tehsildar; and blocks come under the rural development department, headed by the block development officer and serve different government administrative functions over the same or similar geographical area. Although they may on occasion share the same area with a subdivision of a revenue division, known as revenue blocks, the two are distinct. For example, Raipur district in Chhattisgarh state is administratively divided into 13 tehsils and 15 revenue blocks. Nevertheless, the two are often conflated. India, as a vast country, is subdivided into many states and union territories for administrative purposes. Further divisions of these states are known as districts.