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Updated on 12 January 2019 (up to 103rd amendment)

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Article 150. Form of accounts of the Union and of the States

  1. 1[The accounts of the Union and of the States shall be kept in such form as the President may,2[on the advice of] the Comptroller and Auditor-General of India, prescribe.]
  1. [1] Subs. by the Constitution (Forty-second Amendment) Act, 1976, s. 27 (w.e.f. 1-4-1977).
  2. [2] Subs. by the Constitution (Forty-fourth Amendment) Act, 1978, s. 22, for “after consultation with” (w.e.f. 20-6-1979).