⦿ By this act All India Federation established which consist Provinces and Princely State.
⦿ The Act divided the powers between the Centre and units in terms of three lists :-
Federal List (for Centre, with 59 items),
Provincial List (for provinces, with 54 items)
Concurrent List (for both, with 36 items).
⦿ Residuary powers were given to the Viceroy (Governor-General).
⦿ It abolished dyarchy in the provinces and introduced ‘provincial autonomy’ in its place.
⦿ The provinces were allowed to act as autonomous units of administration.
⦿ The Act introduced responsible Governments in provinces, Governor was required to act with the advice of ministers responsible to the provincial legislature.
⦿ It provided for the adoption of dyarchy at the Centre.
⦿ The federal subjects were divided into reserved subjects and transferred subjects.
⦿ It introduced bicameralism in six out of eleven provinces, legislatures of
Bengal
Bombay
Madras
Bihar
Assam
⦿ The United Provinces were made bicameral consisting of a legislative council (upper house) and a legislative assembly (lower house).
⦿ It reserved a certain number of general seats for the depressed classes (Scheduled Castes).
⦿ It also extended the special representation to women and labour (workers).
⦿ It abolished the Council of India, established by the Government of India Act of 1858.
⦿ About 14 per cent of the total population got the voting right.
⦿ It provided for the establishment of a Reserve Bank of India to control the currency and credit of the country.
⦿ It provided for the establishment of Federal Public Service Commission, Provincial Public Service Commission and Joint Public Service Commission for two or more provinces.
⦿ It provided for the establishment of a Federal Court, which was set up in 1937.
⦿ It separated Burma (now Myanmar) from India.
⦿ It created two new provinces of Orissa and Sind.
⦿ It provided for safeguards to protect the interests of minorities.
⦿ It provided for the establishment of a Federal Railway Authority to look after the administration of railways.
⦿ It provided for the appointment of an Auditor-General of India to audit the accounts of the federation and the provinces.
