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2026
Modern
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Constitution of India
Part IX
Article243J

Audit of accounts of Panchayats

The Legislature of a State may, by law, make provisions with respect to the maintenance of accounts by the Panchayats and the auditing of such accounts.

In plain languageOrientation

Article 243J deals with audit of accounts of Panchayats. 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 IX