Constitution of India · Part V: The Union · General of india
Article 150: Form of accounts of the Union and of the States
In plain words
The accounts of the Union and the States are kept in the form the President prescribes on the advice of the Comptroller and Auditor-General of India.
A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.
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.]
Source: India Code (Legislative Department), the official text of the Constitution of India. As amended up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. Text as on 10 September 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.