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.
1. Subs. by the Constitution (Forty-second Amendment) Act, 1976, s.27 (w.e.f. 1-4-1977).
2. Subs. by the Constitution (Forty-fourth Amendment) Act, 1978, s.22 (w.e.f. 20-6-1979).