Article –(148-151) of Constitution of India

Art-148)- There shall be a Comptroller and Auditor-General of India who shall be appointed by the president.

Art-149)- The CAG shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament.

Art-150)- The accounts of the Union and of the States shall be kept in such form as the President may prescribe on the advice of the CAG.

Art-151)- The audit reports of the CAG relating to the accounts of the Union or State shall be submitted to the President or Governor respectively, who shall cause them to be laid before each House of Parliament or the Legislature of the State as the case may be.

The parliament has enacted the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 to determine the conditions of service of the Comptroller and Auditor General of India and to prescribe his duties and powers and for matters connected therewith or incidental thereto.

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