What is the significance of the term "unless he has elected otherwise" in this context according to this provision?
The term "unless he has elected otherwise" in this context 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, if they so desire. If they do not make such an election, they will automatically assume the position of the Comptroller and Auditor-General of India upon the commencement of this Constitution.