Article 150 of Constitution of India – Form of accounts of the Union and of the States
Article 150 of Constitution of India deals with Form of accounts of the Union and of the States
Original Text of Article 150 of Constitution of India
The accounts of the Union and of the States shall be kept in such form as the President may, 2[on the advice of] the Comptroller and Auditor-General of India, prescribe.]
Questions related to Article 150 of Constitution of India
Article 150 empowers the President of India to prescribe the form in which the accounts of the Union and the States shall be maintained, based on the recommendations of the Comptroller and Auditor-General (CAG) under the Constitution of India.
The President decides the format, but only after consulting the CAG, ensuring expert oversight and financial uniformity as laid out in the Articles of Indian Constitution.
It ensures that the accounting standards across the country are consistent and auditable, allowing transparent tracking of government receipts and expenditures — a principle reinforced in judgments found on Indian Kanoon.
Yes, Article 150 covers the form of accounts for both the Union and the States, making it a key provision for maintaining financial discipline across all levels of government under the Indian Constitution.
You can refer to the Government Accounting Rules issued under Article 150 and explore related case law and interpretations on Indian Kanoon for insights into how this Article functions within the Constitution of India.
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