A clean and clear division of powers was made between the central governance and provincial governance under the Government of India Act, 1919. The subjects related to the interests of entire India, such as army, railways, post and telegraph, income tax, safety, currency, coins, shipping, trade, civil and criminal law, religious matters and all India public services, etc. were kept under the purview of the central government.
The provinces were given the subjects related mainly to provinces,i.e.local autonomous rule, public works, education, public health and medical care, irrigation, rescue and help to drought effected people, revenue, agriculture, forests, jail, police and judiciary, etc.
