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What is Article 150 of indian constitution

 

🇮🇳 Article 150 of the Indian Constitution

Form of Accounts of the Union and of the States


🔹 Text of Article 150:

"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."


Simple Explanation:

  • The form (structure, format, classification) of how government accounts are kept — for both the Centre and the States — is decided by the President of India.

  • However, the President must act on the advice of the CAG (Comptroller and Auditor-General of India).

  • This ensures uniformity and transparency in government accounting across India.


⚖️ Key Points:

Feature Description
Who prescribes the form? President of India
Based on whose advice? CAG of India
Applies to Both Union and State government accounts
Purpose To ensure standardised and proper maintenance of public accounts

📘 Example:

If the government wants to change how budget heads, grants, or expenditures are classified in official accounting records, it must be done by the President, following CAG's advice.


🧠 In Simple Words:

भारत सरकार और राज्य सरकारों के हिसाब-किताब किस फॉर्मेट में रखे जाएँगे, यह राष्ट्रपति तय करते हैं, लेकिन CAG की सलाह से।