What is the significance of the term "unless he has elected otherwise" in this context according to this provision?
In this context, the term "unless he has elected otherwise" signifies that the Auditor-General of India holding office immediately before the commencement of the Constitution can choose not to become the Comptroller and Auditor-General of India upon the commencement of the Constitution. If they do not make an election to this effect, they will automatically become the Comptroller and Auditor-General of India with the corresponding rights and benefits as provided for in Article 148(3) of the Indian Constitution.