Constitution Section 150 — Form of accounts of the Union and of the States

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

Constitutional

Summary

The accounts of the central government and each state government must be maintained in a format decided by the President. The President makes this decision based on the advice of the Comptroller and Auditor-General of India.

Official Text

The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.