Article 150: Form of accounts of the Union and of the States
Part III: Fundamental Rights
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.
Draft Constitution of India 1948
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.
Constitution of India 1950
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.