What is the significance of the term "unless he has elected otherwise" in this context according to this provision?
The significance of the term "unless he has elected otherwise" in this context is that it allows the Auditor-General of India holding office immediately before the commencement of the Constitution to choose whether or not they want to become the Comptroller and Auditor-General of India. If they do not wish to, they can decline the position and its associated benefits, such as salaries, leave of absence, and pensions.