Article 150

Part V — The Union · Constitution of India

Article 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 President may, on the advice of the Comptroller and Auditor-General of India, prescribe.

In plain wordsHow the Union and the states keep their account books is prescribed by the President, but only on the advice of the Comptroller and Auditor-General, so the auditor shapes the format of the records to be audited.

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