The Government of India Act of 1919 clearly defined –

The Government of India Act of 1919 (Montagu-Chelmsford Reforms) relaxed central control over the provinces by demarcating and separating the central and provincial subjects, thereby clearly defining the jurisdiction of the central and provincial governments. While the central and provincial legislatures were authorized to make laws on their respective list of subjects, the structure of government continued to remain unitary and centralized. Additionally, the Act introduced 'Dyarchy' at the provincial level by further dividing provincial subjects into two parts: Transferred subjects (administered by the Governor with the aid of ministers responsible to the Legislative Council) and Reserved subjects (administered by the Governor and his executive council without being responsible to the Legislative Council).