West Bengal is now divided into 23 districts which includes the newly formed Jhargram district, Alipurduar district and the Kalimpong district, Paschim Bardhaman district under five divisions and divisions are administered by Divisional Commissioners. Kolkata, the capital of the state, constitutes the Kolkata district. Other districts are further divided into administrative units such as subdivisions and blocks, administered by SDO and BDO, respectively. The Panchayati Raj has a three-tier structure in the state. The atomic unit is called a Gram Panchayat, which is the "Panchayat" organisation for a collection of villages. The block-level organisations are called "Panchayat Samiti", and the district-level organisations are named "Zilla Parishad".