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THE CONSTITUTION OF INDIA
395 Articles, organised into 25 Parts and 12 Schedules, make up the Constitution of India

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Part V

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.

Version 1

Article 126, Draft Constitution of India 1948

The accounts of the Government of India shall be kept in such form as the Auditor-General of India may, with the approval of the President, prescribe and, in so far as the Auditor-General of India may, with the like approval, give any directions with regard to the methods or principles in accordance with which any accounts of the Government of any State ought to be kept, it shall be the duty of the Government of the State to cause accounts to be kept accordingly.

Version 2

Article 150, Constitution of India 1950

The accounts of the Union and of the States shall be kept in such form as the Comptroller and Auditor-General of India may, with the approval of the President, prescribe.

Summary

Draft Article 126 (Article 150) was debated on 30th May 1949. It authorised the Auditor-General to prescribe rules for the form of accounts kept by the Government of India.

The Draft Article was accepted without debate and adopted by the Assembly on 30th May 1949. It was later substituted through the Constitution (42nd Amendment) Act, 1976 and amended by the Constitution (44th Amendment) Act, 1978.