Can you explain the difference between the "form" of accounts mentioned in Article 150 and the duties performed by the Comptroller and Auditor-General according to Article 149?
The difference between the "form" of accounts mentioned in Article 150 and the duties performed by the Comptroller and Auditor-General according to Article 149 lies in their respective roles.

Article 150 deals with the "form" or structure in which the accounts of the Union and States are supposed to be kept, as prescribed by the President in consultation with the Comptroller and Auditor-General. This aspect focuses on how financial transactions and expenditures are documented, organized, and maintained for both central and state governments.

On the other hand, Article 149 outlines the duties and powers of the Comptroller and Auditor-General in relation to the accounts of the Union and States, as well as any other authority or body prescribed by Parliament. These responsibilities may include verifying, auditing, and certifying financial records, ensuring that funds are being used appropriately, and reporting on any discrepancies or irregularities found within the accounts.

In summary, Article 150 focuses on the structure of financial record-keeping, while Article 149 is concerned with the specific responsibilities and powers of the Comptroller and Auditor-General in relation to those records.