The Election Commission of India is a constitutional body responsible for conducting free and fair elections in the country. It plays a crucial role in ensuring the democratic functioning of the Indian political system. However, it is not concerned with the elections of Panchayat.

1. Election of President of India:
The Election Commission of India is responsible for conducting the election of the President of India. This election is conducted in accordance with the provisions of the Constitution of India. The President is elected by an Electoral College consisting of the elected members of both houses of Parliament and the elected members of the Legislative Assemblies of the states.

2. Elections of Parliament:
The Election Commission of India is also responsible for conducting elections to the Parliament of India. These elections are conducted at regular intervals as per the provisions of the Constitution. The Lok Sabha, which is the lower house of Parliament, consists of members elected through direct elections. The Election Commission oversees the entire electoral process, including the delimitation of constituencies, voter registration, nomination of candidates, conduct of polls, and counting of votes.

3. Elections of State Legislature:
The Election Commission of India is concerned with the elections of the State Legislature as well. Each state in India has its own Legislative Assembly, and elections for these assemblies are conducted by the Election Commission. The members of the Legislative Assembly are elected by the people of the respective states through direct elections. The Election Commission ensures that these elections are conducted in a free and fair manner.

4. Elections of Panchayat:
However, the Election Commission of India is not concerned with the elections of Panchayat. Panchayats are local self-government institutions at the village, intermediate, and district levels. The elections of Panchayats are conducted by State Election Commissions, which are separate from the Election Commission of India. The State Election Commissions are responsible for conducting Panchayat elections, including the preparation of electoral rolls, nomination of candidates, and the overall conduct of the election process.

In conclusion, while the Election Commission of India is responsible for conducting elections at various levels, including the President, Parliament, and State Legislature, it is not concerned with the elections of Panchayat, which are conducted by the State Election Commissions.