Tehsil
A tehsil or taluk is an administrative subdivision or tier found in several South Asian countries. The two terms are functionally equivalent, usage preference is determined by region. Alternate spellings of the terms include tahsil, tahasil and taluka.
As an entity of local government, tehsils/taluks have fiscal and administrative powers roughly equivalent to the division of counties found in many non-Asian countries. A tehsil is typically part of a larger District (the division below that of a subnational State or union territory), and typically contains villages and/or municipalities.
In some States of India like Uttar Pradesh and Madhya Pradesh, Tehsil is an administrative unit below Sub-Division or 'Pargana' or 'Anuvibhag', headed by Sub Divisional officer, who is Sub Divisional Magistrate too. A Tehsil is usually headed by an official called Tehsildar or Talukdar. A Tehsil is the ultimate executive agency in administrative and land matters relating to maintenance of land records.
The term taluk or taluka is in more common use across some southern Indian states, such as Kerala, Tamil Nadu and Karnataka.