| 1st Burma Division | Scott J. Bruce |
| 17th Indian Division | Sir John G. Smyth/ Cowan D.T. from March 1st 1942 |
| 2 Division | Glover J.M.L. Nicholson | 17 Division | Cowan, D.T. |
| 5 Division | Briggs H.R. | 7 Indian Division | Messervy F.W. Evans G. |
| 14 Division | Lloyd | 81st West African Division | Tottenham Woolner |
| 20 Division | Gracey | 23 Long Range Penetration Brigade | |
| 25 Division | Davies/Chambers | 11 East African Division | Dimoline |
| 82nd West African Division | Stockwell | 3 Special Services Brigade | Nonweiler |
| 23rd Indian Division | Roberts | 19th Indian Division | Rees. P |
| 26 Division | Lomax | 50 Indian Para Brigade | |
| 36 Division | Festing | 254 Indian Tank Brigade | Scoones. R.L |
| 50th Indian Tank Brigade | Todd G.H.N. | 255 Indian Tank Brigade | Pert C. |
| 50th Indian Para Brigade | Hope-Thompson Woods | ||
| Corps | |
|---|---|
| IV Corps | Messervy. F |
| XXXIII Corps | Stopford |