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2026
Modern
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Constitution of India
Part V — The Union
Article150

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.

In plain languageOrientation

Article 150 deals with form of accounts of the Union and of the States. Read the official clauses below for the exact rule, conditions, exceptions, and institutional powers. This overview is an orientation, not a substitute for the constitutional text.

Current official-edition wording. Historical reconstruction is not claimed for this article.

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Part V