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How to prepare devolution of powers and finances to local levels for UPSC?

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  • To master local governance, Sleepy Classes IAS recommends studying the 73rd and 74th Amendments, focusing on the 11th and 12th Schedules.
  • Analyse the 3Ms (Funds, Functions, Functionaries), financial challenges like low tax collection, and the role of State Finance Commissions, utilising their targeted GS2 mains compilations.