Constitution Section 149 — Duties and powers of the Comptroller and Auditor-General

Part V — THE UNION — CHAPTER V.—COMPTROLLER AND AUDITOR-GENERAL OF INDIA

Constitutional

Summary

The Comptroller and Auditor-General has the duty and authority to handle the accounts of the central government, state governments, and any other body as set out by a law passed by Parliament. Until such a law is made, the Comptroller and Auditor-General will continue to perform the same duties and exercise the same powers over central and state accounts that the previous Auditor-General of India had over the accounts of the Dominion of India and its provinces just before this Constitution came into effect.

Official Text

The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.