(i) Federal Government: It recommended a federal type of Government for the whole of India. (1) The Federal Government (Central Government) was to have only three subjects under its jurisdiction, namely defence, foreign affairs and communications. (2) The rest of the subjects would be under the control of Princely States. (ii) Division of Provinces: There would be three group of Provinces. Group A Group B Group C Madras, Bombay, U.P., Bihar, the Central Province, Orissa. Punjab, Sind, N.W.F.P., British Baluchistan Bengal and Assam (iii) Constituent Assembly: A Constituent Assembly consisting of 389 members – 292 members from provinces, 4 from the territories governed by Chief Commissioner and 93 from Indian Princely States would draft the Constitution of India. (iv) Formation of Interim Government: An Interim Government at the Centre consisting of representatives of all communities would be installed on the basis of parity between the representative of the Hindus and Muslims. (v) Treaty: It would be necessary to work out a treaty between the Constituent Assembly and the United Kingdom for matters arising out of the transfer of power. (vi) The Union of India would be free to remain in or walk out of the British Commonwealth. The Plan was to be total accepted or rejected.