🇮🇳 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:
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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.
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However, the President must act on the advice of the CAG (Comptroller and Auditor-General of India).
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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।
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