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Part V · The Union · Chapter V — Comptroller And Auditor-General Of India

Article 150: Form of accounts of the Union and of the States

Official text as on 1 May 2024

Text of Article 150

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.

Words in [square brackets] were inserted or substituted by later amendments (see below). Source: Legislative Department, Ministry of Law and Justice, Government of India

A plain-English explanation of Article 150, landmark judgments and exam facts are being added to this page.

Amendment history

Changed by: 42nd Amendment Act, 1976, 44th Amendment Act, 1978

  • Subs. by the Constitution (Forty-second Amendment) Act, 1976, s. 27, for art.150 (w.e.f. 1-4-1977).
  • Subs. by the Constitution (Forty-fourth Amendment) Act, 1978, s. 22, for "after consultation with" (w.e.f. 20-6-1979).

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