The Government of India Act 1935 divided powers between the center and the units of the Indian Federation using three lists:
Federal list: Powers for the center
Provincial list: Powers for the provinces
Concurrent list: Powers for both the center and the provinces
The Government of India Act 1935 was a piece of legislation that established an all-India federation.
The act was based on the principle of a federation and parliamentary system.
The act divided powers between the center and the units using the three lists.
The act also introduced "provincial autonomy" in place of dyarchy in the provinces.