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.]
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Text: IndiaCode Portal (Puducherry copy). Open on India Code Check against the official text before relying on it.
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