The distribution of powers between the Centre and the States in the Indian Constitution is fundamentally based on the Government of India Act, 1935, which introduced a federal structure with a clear division of responsibilities. This Act laid the groundwork for the current framework by categorizing subjects into central, state, and concurrent lists, essentially influencing how power is shared and exercised in the Indian polity. Consequently, the Constitution adopted this dualistic approach, ensuring a balance between the autonomy of states and the overarching authority of the central government, a principle foundational to India’s federal structure.