存在于印度次大陆有关国家的一种行政区划形式，为县直辖行政区划单位。这种区划单位在当地语言中称作tehsil、tahsil、tahasil、taluka、taluk或taluq，下辖村和镇，类似于中国的“乡”，为印度和巴基斯坦的主要区划类型之一。

这类行政区划，通常有一个中心集镇作为行政中心，管理数个小镇或村庄，为一级地方政府。作为地方政府，其对辖域内所属村、自治市的土地和一般行政事务有有限的管理权限；其行政长官成为乡长（Tehsildar或Taluqdar）

A tehsil (also known as taluka or mandal) is an administrative division of some countries of South Asia. It is an area of land with a city or town that serves as its administrative centre, with possible additional towns, and usually a number of villages. The terms in India have replaced earlier geographical terms, such as pargana, pergunnah and thannah, used under the Delhi Sultanate and the British Raj.