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.]

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1. Substituted by the Constitution (Forty-second Amendment) Act, 1976, section 27, for article 150 (w.e.f. 1-4-1977).

2. Substituted by the Constitution (Forty-fourth Amendment) Act, 1978, section 22, for "after consultation with" (w.e.f. 20-6-1979).