Option D is correct because the context explicitly mentions that the 73rd Amendment includes provisions for 'transfer of subjects' and the creation of a 'State Finance Commission.' These provisions directly address the concern that village panchayats need resources and powers to make plans for village development. The transfer of subjects relates to giving powers to local bodies, while the State Finance Commission deals with financial resources. The Constitution mandated the transfer of functions from State government to local bodies, ensuring they have the necessary authority and resources for effective functioning.