The distribution of powers between the Centre and the States in the Indian Constitution is based on the Indian Constitution is based on the scheme provided in the

The distribution of powers between the Centre and the States in the Indian Constitution is primarily based on the Government of India Act, 1935. This Act is considered the most profound material source of the Constitution, with more than half of the constitutional provisions being identical to or closely resembling it [3]. Specifically, the Act of 1935 introduced a unique threefold distribution of legislative powers—Federal, Provincial, and Concurrent—which the Indian Constitution adopted in its Seventh Schedule as the Union, State, and Concurrent Lists [4]. While the Government of India Act, 1919, initiated the separation of central and provincial subjects through dyarchy, it was the 1935 Act that established the comprehensive federal scheme and the division of sovereignty that defines the current Indian federal structure.

Sources

1. [2] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 4: Salient Features of the Constitution > 2. Drawn from Various Sources > p. 28
2. [3] Introduction to the Constitution of India, D. D. Basu (26th ed.). > Chapter 24: DISTRIBUTION OF LEGISLATIVE AND EXECUTIVE POWERS > CHAP. 24] DISTRIBUTION OF LEGISLATIVE AND EXECUTIVE POWERS 377 > p. 377
3. [4] Geography of India ,Majid Husain, (McGrawHill 9th ed.) > Chapter 16: India–Political Aspects > STRUCTURE OF INDIAN FEDERATION > p. 11