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The Constitution of India in English 2026: page 100

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 100, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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69                    THE CONSTITUTION OF INDIA
                            (Part V.—The Union)
       149. Duties and powers of the Comptroller and Auditor-General.—
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.
      1
        [150. Form of accounts of the Union and of the States.—The
accounts of the Union and of the States shall be kept in such form as the
                                                      e
President may, 2[on the advice of] the Comptroller and Auditor-General of
                                                 od
India, prescribe.]
                                            aC
       151. Audit reports.—(1) The reports of the Comptroller and Auditor-
General of India relating to the accounts of the Union shall be submitted to the
                                         di
President, who shall cause them to be laid before each House of Parliament.
                                     In
       (2) The reports of the Comptroller and Auditor-General of India relating
to the accounts of a State shall be submitted to the Governor 3*** of the State,
who shall cause them to be laid before the Legislature of the State.




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).
3. The words "or Rajpramukh" omitted by the Constitution (Seventh Amendment)
   Act, 1956, s. 29 and Sch. (w.e.f. 1-11-1956).

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