The Act introduced provincial Autonomy. It was introduced in 11 provinces viz. Madras, Bombay, Bengal, the United Provinces, Punjab, Bihar, Central Provinces, Assam, The North Western Frontier province, Orissa and Sind.

The provinces were administered by the ministers. The difference between the reserved and transferred subjects was dropped. All subjects were placed under the charge of Ministers who were made responsible to and removable by the legislative Assembly.

Thus the executive was responsible to legislature. The Legislature relations between the Central government and the Provinces were regulated according to three lists of subjects provided under the Act.

1. However, Dominion status which was promised by the Simon Commission in 1929, was not conferred by this Act. 

2. The intention to establish “Federation of India” did not materialize because of the opposition for merger from the rulers of the Princely States.

3. The degree of Provincial Autonomy introduced at the provisional level was limited as Central government retained important powers and control. The Governor was given pivotal position, with discretionary powers on important matters. He was not bound by the advice of ministers. Thus the claim of conferring provincial autonomy was very, limited.