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<h1>Form of accounts: President may prescribe form for Union and States after consulting Comptroller and Auditor General.</h1> Substitution of Article 150 vests in the President the power to prescribe the form of accounts of the Union and of the States, exercisable after consultation with the Comptroller and Auditor General of India; the amendment's commencement is notified as effective from 1 April 1977.