How have the powers of the Comptroller and Auditor-General evolved over time, as indicated by the amendments to the Constitution?
The powers of the Comptroller and Auditor-General (CAG) have evolved over time, as indicated by the amendments to the Constitution. The key changes are:

1. In 1976, with the Constitution (Forty-second Amendment) Act, it was decided that the forms of accounts for both the Union and the States would be prescribed by the President on the advice of the CAG of India. This effectively gave the CAG more influence over the form of financial records kept by these entities.

2. In 1978, with the Constitution (Forty-fourth Amendment) Act, the language was changed to reflect that the President would consult with the CAG when determining the form of accounts, rather than simply taking their advice. This suggests a more collaborative relationship between the two offices in this matter.

3. In 1956, with the Constitution (Seventh Amendment) Act, the words "or Rajpramukh" were omitted from Article 151(2), which pertains to the submission of audit reports by the CAG. This suggests a reduction in the power of some regional entities, possibly due to administrative reorganization or changes in political leadership at the state level.

These amendments indicate that over time, the role and powers of the Comptroller and Auditor-General have been enhanced, particularly in relation to determining the form of financial records kept by the Union and State governments. The CAG's power has been expanded, giving them more direct influence over these matters and a more collaborative relationship with the President in making decisions about the forms of accounts.