It provided for the establishment of a public service commission. Hence, a
Central Public Service Commission was set up in 1926 for recruiting civil
servants
It loosened the central control over the provinces by demarcation and
separating the central and provincial subjects.
It further divided the provincial subjects into two parts—transferred
and reserved.
The transferred subjects were to be administered by the governor
with the aid of ministers responsible to the legislative Council.
The reserved subjects, on the other hand, were to be administered by
the governor and his executive council without being responsible to
the legislative Council.
The central and provincial legislatures were authorised to make laws on
their respective subjects. However, the structure of government continued to
be centralised and unitary.
The Indian Legislative Council was replaced by a bicameral legislature
consisting of an Upper House (Council of State) and a Lower House
(Legislative Assembly).The majority of members of both the Houses were
chosen by direct election.
It required that the three of the six members of the Viceroy’s
executive Council (other than the commander-in-chief) were to be Indian.
It extended the principle of communal representation by providing separate
electorates for Sikhs, Indian Christians, Anglo-Indians and Europeans.
It granted franchise to a limited number of people on the basis of property,
tax or education.
It created a new office of the High Commissioner for India in London and
transferred to him some of the functions hitherto performed by the Secretary
of State for India.