Prime Minister, PMO & Central secretariat

PM:	Article 78: Duties of Prime Minister as furnishing information to President Issues should be from LS or RS: he should be from LS as CoM is collectively responsible for the LS The purpose of RS is to represent the state not to form the government International practice
PMO	Originally as PM's secretariat MoS, Principle Secretary and NSA Functions: deals with all the references which comes to PM Secretariat of PM helps in discharge of responsibilities by the PM, dept. under PM Residual functions Public relations PM relief fund and PM national defense fund Youngest yet tallest
Central secretariat	Secretariat: policy formation Directorate: Implementation

Delay in executive decisions too

DTAA took more than 27 years to amend and allow India to tax the investments Distortion in domestic tax policy Round tripping Tax planning and avoidance For the sake of parity domestic exemption were given To compensate tax loss STT was imposed which is highly inefficient Small scale reservation, middleman in agricultural marketing and centre's intervention in procurement