Article 150
Form of accounts of the Union and of the States
Part V: The Union
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.
Amendment notes
- ¹Whole article: Subs. by the Constitution (Forty-second Amendment) Act, 1976, s. 27, for art.150 (w.e.f. 1-4-1977).
- ²Subs. by the Constitution (Forty-fourth Amendment) Act, 1978, s. 22, for "after consultation with" (w.e.f. 20-6-1979).
The Constitution of India (As on 1 May 2026). Includes every amendment up to the Constitution (One Hundred and Sixth Amendment) Act, 2023. The small raised numbers in the text point to the amendment notes below.