What is the significance of the words "on the advice of" in Article 150(2)?
The words "on the advice of" in Article 150(2) signify that the President, when determining the form of accounts for the Union and States, must consult with the Comptroller and Auditor-General of India. This implies that the President's decision will be guided by the recommendations or suggestions provided by the Comptroller and Auditor-General of India, making it a collaborative process rather than solely the President's prerogative.