Administrative centre is used to refer to the seat of government. The capital of Russia is also an entity to which the term "administrative centre" does not apply. A similar arrangement exists in Ukraine. The term chef-lieu is applied to the capital of each Swiss canton. In 16 of the 26 cantons, the territory is subdivided into districts. Every district also has a city nominated as chef-lieu and each has a prefect. The term chef-lieu is used to designate the capital of each gouvernorat (department). Each of the 24 gouvernorats is subdivided into delegations (districts) which each have a central city as
Tehsil India and Pakistan have an intermediate level of hierarchy (or more than one, at least in parts of India): the district, also sometimes translated as "county". In neither case is the analogy very exact. India, as a vast country, is subdivided into many states and union territories for administrative purpose. Further "divisions" of these states are done into districts. These districts (jilla/zilla) are again divided into many subdivisions, viz tehsils or talukas. These subdivisions are again divided into gram panchayats or village panchayaths. Initially, this was done for collecting land revenue and administration purposes. But now these subdivisions of areas