<Tr> <Td> Governors of provinces need not be residents of the state </Td> <Td> Governors of states need not be residents of the state . </Td> </Tr> <Tr> <Td> Right to create, modify or dissolve provinces is solely vested in the hands of the Governor - General of India </Td> <Td> Right to create, modify or dissolve states is solely vested in the hands of the Parliament of India . </Td> </Tr> <Tr> <Td> Powers are divided into Federal, Concurrent and Provincial lists </Td> <Td> Powers are divided into Union, Concurrent and State lists </Td> </Tr> <Tr> <Td> Residuary powers are vested with the Governor - General of India </Td> <Td> Residuary powers are vested with the Parliament of India . </Td> </Tr>

Who distributes the power between union and state government in federation