What is the significance of the term "unless he has elected otherwise" in this context?
In the given context, "unless he has elected otherwise" implies that the Auditor-General of India holding office immediately before the commencement of this Constitution can choose not to become the Comptroller and Auditor-General of India after the commencement. If he doesn't make such an election, he will automatically become the Comptroller and Auditor-General of India upon the constitution's commencement.