Explanation:
The correct answer is option 'A' - 42nd Amendment Act, 1976.

Background:
- The Constitution of India provides for the establishment of tribunals to deal with specific matters.
- Tribunals are specialized quasi-judicial bodies that have been set up to adjudicate on matters of administrative and specialized nature.
- The establishment of tribunals is aimed at ensuring faster and efficient justice delivery by taking the burden off the regular court system.

Details:
The 42nd Amendment Act, 1976, was a landmark amendment to the Indian Constitution. It made several changes to different parts of the Constitution, including the incorporation of tribunals. Here are the details:

1. Article 323A:
- The 42nd Amendment Act inserted Article 323A in the Constitution.
- Article 323A provides for the establishment of administrative tribunals for the adjudication of disputes and complaints with respect to recruitment and conditions of service of persons appointed to public services and posts in connection with the affairs of the Union or any State.

2. Article 323B:
- The 42nd Amendment Act also inserted Article 323B in the Constitution.
- Article 323B provides for the establishment of tribunals for other matters.
- It enables the Parliament and the State Legislatures to provide for the adjudication or trial by tribunals of any disputes, complaints, or offenses with respect to matters specified in Article 323B.

3. Impact:
- The incorporation of tribunals through the 42nd Amendment Act, 1976, aimed to provide specialized forums for the resolution of disputes in specific areas.
- This was expected to expedite the resolution of cases and reduce the burden on regular courts.
- Tribunals have been set up to deal with various matters such as taxation, land acquisition, consumer disputes, environmental issues, etc.

Conclusion:
The 42nd Amendment Act, 1976, incorporated tribunals in the Indian Constitution through the insertion of Article 323A and Article 323B. These provisions established administrative tribunals and other tribunals to deal with specific matters, aiming to provide faster and efficient justice delivery.