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).