Constitution of India

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Article 243J

Audit of accounts of Panchayats

Part IX: The Panchayats

The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the Panchayats and the auditing of such accounts.

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.

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