Explanation:

Simon Commission arrived in India in 1928. It was set up to review the progress of Mont-Ford Reforms of 1919. Due to elections in UK, the commission came a year early. It was boycotted pan India because all the members of the commission were British. 

In the wake of the Report, a series of Round Table Conferences were set up from 1930 to 1932. The outcome of the Commission and the Conferences was the Government of India Act 1935.

Provisions and Impact of Simon Commission:

The Act ended the dyarchy and direct elections were introduced for the first time. Sindh was separated from Bombay, Orissa was separated from Bihar and Burma was separated from India. Provincial assemblies were to include more elected Indian representatives, who could lead majorities and form governments. However, governors retained discretionary powers regarding summoning of legislatures, giving assent to bills and administering certain special regions.