The Nehru Report of 1928 was a significant response to Lord Birkenhead's challenge regarding the formulation of a concrete scheme of Constitutional Reforms by Indians. Here are the main provisions of the Nehru Committee Report:

• Self-Government and Commonwealth Status: The Nehru Report advocated granting India the same constitutional status as enjoyed by Canada and Australia. The Parliament of India would have the power to make laws, and India would be referred to as the Commonwealth of India.
• Declaration of Rights: The report proposed the inclusion of a Declaration of Rights in the Constitution, guaranteeing freedom of conscience and the free profession and practice of religion. It emphasized that there would be no state religion, and the state would not endow any religion directly or indirectly.
• Citizenship: The constitution would define citizenship in India.
• Provincial Status for NWFP and Sindh: The Nehru Report recommended granting the Northwest Frontier Province (NWFP) and Sindh the same constitutional status as other provinces. Sindh was also proposed to be separated from Bombay.
• Abolition of Separate Electorates: The report called for the abolition of separate electorates based on religion. Instead, it suggested the reservation of seats for Muslims both at the centre and in provinces where Muslims were in the minority.
• Transfer of Paramountcy and Dispute Resolution: The report proposed transferring the exercise of Paramountcy from the Governor General to the Government of India. Conflicts between the Commonwealth of India and the princely states would be decided by the Supreme Court.
• Governor General and Provincial Governors: The Governor General would be the representative of the King and would act on the advice of the Executive Council. Similarly, the Governors in the provinces would be representatives of the Government of India.
• Hierarchy of Courts: The report recommended the establishment of a hierarchy of courts, with the Supreme Court at the apex.
• Residuary Subjects: The Nehru Report proposed that residuary subjects, those not specifically assigned to the provinces, would be under the jurisdiction of the central government, similar to the Government of India Act of 1919.
• Additional proposals were added later, including a reconsideration of communal representation after ten years.
• Although the Nehru Report did not have federal features, it did contemplate the establishment of a federal constitution. However, concrete steps towards federalism were not taken in the report. The Nehru Report played a significant role in shaping subsequent discussions and proposals regarding constitutional reforms in India.

The Nehru Report of 1928 indeed represented a departure from the earlier Lucknow Pact of 1916 in terms of its approach to communal representation. The Lucknow Pact advocated separate electorates for Muslims in all provinces of British India. However, the Nehru Report proposed a different approach:

• Reservation of Seats for Muslims: The Nehru Report suggested the reservation of seats for Muslims in provinces where they were in the minority. This meant that Muslim representation would be ensured in those provinces where Muslims formed a smaller percentage of the population.
• Abolition of Separate Electorates: The Nehru Report called for the abolition of separate electorates, which had been a key provision of the Lucknow Pact. Separate electorates allowed Muslims and other communities to vote for their own candidates exclusively. The Nehru Report aimed to discard this system and move towards a more inclusive and unified electoral process.
• By proposing the abolition of separate electorates and the reservation of seats for Muslims in minority provinces, the Nehru Report did reverse certain aspects of the Lucknow Pact's approach to communal representation. This shift in perspective reflected evolving political dynamics and discussions surrounding the constitutional reforms in India during that time.

Reactions & Response to Nehru Report

• Within Congress: There was opposition within the Congress to the Nehru Report, particularly from the younger group led by Jawaharlal Nehru and Subhash Chandra Bose. They advocated for the acceptance of complete independence (Swaraj) as the goal, rather than the Nehru Report's recommendations. A compromise was reached at the Calcutta Session of 1928, stating that if the British government did not accept the Nehru Report in its entirety within one year, the demand for complete independence would be pursued, and the Civil Disobedience Movement would be initiated.
• Muslim League: The Muslim League, represented by Jinnah, proposed three amendments to the Nehru Report at the All Parties Conference in Calcutta. These included 1/3rd representation for Muslims in the Central Legislature, reservation for Muslims in Bengal and Punjab legislatures in proportion to their population, and the allocation of residual powers to the provinces. However, these amendments were not accepted, leading Jinnah to join a group led by Aga Khan and Mohammad Shafi. This breakdown in negotiations had a significant impact on Hindu-Muslim unity, particularly among the elites, and contributed to the growing aloofness and hostility of many Muslim leaders towards the Civil Disobedience Movement in later years.
• Hindu Mahasabha: The Hindu Mahasabha, a Hindu nationalist organization, also rejected the Nehru Report on communal grounds. They believed that it did not adequately represent the interests of Hindus.
• British Government: The British government outrightly rejected the Nehru Report, citing that it was not made with their permission and did not have the unanimous acceptance of all parties at the All Parties Conference. The government dismissed the report on the grounds that it did not represent the views of the entire population.

Jinnah's 14 Points, presented in March 1929, became the basis of the Muslim League's future propaganda and demands. These points outlined the political and constitutional aspirations of the Muslim community in India. Here are the 14 points:

• Federal Constitution with Residual Powers to Provinces: Jinnah advocated for a federal structure with strong provincial autonomy and the retention of residual powers with the provinces.
• Provincial Autonomy: Each province should have the right to govern its own affairs and make decisions regarding its internal administration.
• No Constitutional Amendment without State Concurrence: The central government should not be able to amend the constitution without the consent of the states forming the Indian Federation.
• Adequate Muslim Representation: Muslims should have adequate representation in all legislatures and elected bodies in every province, ensuring that their majority status is not reduced to a minority or equality.
• Representation in Services and Self-Governing Bodies: Muslims should be adequately represented in government services and in self-governing bodies.
• One-Third Muslim Representation in Central Legislature: Muslims should have one-third representation in the central legislature to ensure their political participation and influence.
• One-Third Representation in Cabinets: In any cabinet at the centre or in the provinces, one-third of the members should be Muslims.
• Separate Electorates: Jinnah emphasized the continuation of separate electorates, where Muslims would vote separately from other communities.
• Protection of Minority Interests: No bill or resolution should be passed in any legislature if three-fourths of a minority community considers it against their interests.
• Protection of Muslim Majority Areas: Any territorial redistribution should not affect the Muslim majority in Punjab, Bengal, and the North-West Frontier Province (NWFP).
• Separation of Sindh from Bombay: The province of Sindh should be separated from the Bombay Presidency.
• Constitutional Reforms in NWFP and Baluchistan: Both the NWFP and Baluchistan should undergo constitutional reforms to address the concerns and aspirations of their respective populations.
• Full Religious Freedom: All communities should enjoy full religious freedom in matters of worship, practice, and observance.
• Protection of Muslim Rights: Muslim rights in religion, culture, education, and language should be safeguarded and protected.
• These points reflected the Muslim League's desire for political representation, protection of Muslim interests, and the preservation of their cultural and religious rights within a future constitutional framework for India.

Here's a column highlighting the differences between the Nehru Report and the Simon Commission Report: