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Centralized e-Government needs devolution similar to traditional devolutions in political, administrative and fiscal systems. Devolution in e-Governance leads towards a transformational government that provides opportunity for local governments to participate, take ownership and localize the e-services. In this paper, we present a reference model for devolution in e-Governance based on the Reference Model - Open Distributed Processing (RM-ODP). We propose a reference model for devolution in e-Government based on devolution of its major elements - enterprise, information, computational, engineering and technology viewpoints. IT and governance experts may use the proposed approach for effective achieving devolution in e-governance programs.