The voting has begun in 165 union parishads, where voting was suspended during the sixth phase polls held in 4,275 UPs last year.
The voters of the respective electoral areas will exchange their franchise in the polls to be held in a partisan manner voting from 8am to 4pm on Sunday.
The election is the first one at any level under the new Election Commission (EC) that assumed office in early February.
As per the schedule, the polls were supposed to be held in 185 UPs. But, orders from the High Court halted election to 20 UPs.
Chairman aspirants are contesting the polls under party banner, while candidates for the posts of members and reserved women members are vying without a party ticket.
Earlier, Secretary to EC Secretariat Mohammad Abdullah had said they took necessary preparations for a free and fair UP election.