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[1]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[2] and Auditor-General of India, prescribe.
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1. Subs. by the Constitution (Forty-second Amendment) Act, 1976, s.27 (w.e.f. 1-4-1977).
2. Subs. by the Constitution (Forty-fourth Amendment) Act, 1978, s.22 (w.e.f. 20-6-1979).
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