Districts are local administrative units inherited from the British Raj. They generally form the tier of local government immediately below State and Territories. Where warranted, Districts may further be grouped into administrative Divisions, which form an intermediate level between the District and the State.

A District is headed by a Deputy Commissioner/ Collector, who is responsible for the overall administration and the maintenance of law and order. The district collector may belong to IAS (Indian Administrative Service). Other key responsibilities include the collection of revenue, and criminal prosecution in the district and sessional courts. Usually, the Deputy Commissioner/ District Collector is conferred with Magisterial powers under section 20 of Criminal Procedure Code, and designated as the District Magistrate. The official designations are, "Collector and District Magistrate" or "Deputy Commissioner and District Magistrate".

Districts are most frequently further sub-divided into smaller administrative units, called either tehsils or talukas or Mavattams, depending on the region. These units have specific local responsibilities, including in particular coordinating revenue collection. An intermediate level (the Sub-Division) between District and tehsil/taluka may be formed by grouping these units under the oversight of Assistant Commissioners/ Sub-Collectors. Each district has well-defined boundaries, and includes one or two cities (or large towns), a few smaller towns and dozens of villages. Most of the Indian districts have the same name as the main town/city that it contains.