Home The Constitution Part V Article 149

Art. 149 Part V: The Union

Duties and Powers of the Comptroller and Auditor-General

Exact text — Constitution of India

The Comptroller and 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 Plain English

What this Article actually means

This Article defines the CAG's actual job — auditing Union, State, and other designated authorities' accounts, per whatever specific law Parliament makes (with the pre-1950 Auditor-General's existing powers continuing as a default until such legislation exists) — the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 is the main current governing legislation.

Why This Matters To You

How it shows up in everyday life

This is the constitutional basis for the CAG's power to scrutinise how every rupee of public money — from central ministries to state governments to various public authorities — was actually spent, and whether it achieved its intended purpose, a core accountability check on all levels of Indian government.

Read alongside this one

Art. 148 — Comptroller and Auditor-General of India

Frequently Asked

Quick answers about Article 149

Does the CAG audit private companies or only government bodies?

Primarily government bodies (Union, State, and various authorities/bodies substantially funded by public money) — the CAG's mandate is specifically about public financial accountability, not private-sector auditing.

← PreviousArticle 148: Comptroller and Auditor-General of India Next →Article 150: Form of Accounts of the Union and of the States

The text above reproduces Article 149 of the Constitution of India as amended to date, for general educational reference. It is public-domain legislative text, but we recommend cross-checking the authoritative version at legislative.gov.in or india.gov.in before relying on it for a legal matter. The explanation, examples and FAQs are general information, not legal advice — consult a qualified advocate for guidance on your specific situation.