Consider the following statements on the practice of federalism in India. Identify those which hold true for decentralisation after 1992.

A. Local governments did not have any power or resources of their own.

B. It became constitutionally mandatory to hold regular elections to local government bodies.

C. The state governments are required to share some powers and revenue with local government bodies.

D. No seats are reserved in the elected bodies for scheduled castes, scheduled tribes and other backward classes.

(a) B and C

(b) A and C

(c) A and D

(d) B and D