Constitution of India
Article 150 :
Form of accounts of the Union and of the States :
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.]
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1.Subs. by the Constitution (Forty-second Amendment) Act, 1976, s. 27, for art. 150 (w.e.f. 1-4-1977).
2.Subs. by the Constitution (Forty-fourth Amendment) Act, 1978, s. 22, for “after consultation with” (w.e.f. 20-6-1979).