Duties and powers of the Comptroller and Auditor-General

Auditor-General 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 and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively. 1 [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, 2[on the advice of] the Comptroller and Auditor-General of India, prescribe.]